27. Where a levying authority makes a decision relating to the application or the operation of these Regulations in relation to any person, the authority shall, if requested in writing by the person or, as the case may be, his executors so affected, provide him or them with a written statement of the decision and the reasons for it; and the statement shall be dated and sent within 14 days from the date on which it is requested or as soon as reasonably practicable thereafter.