97. (1) The following decisions of the Registrar are reviewable under this section:
(a) a decision referred to in paragraph 94 (2) (c) to refuse to remit or refund a fee or charge in whole or in part;
(b) a decision referred to in paragraph 94 (2) (d) to refuse to defer liability for the payment of a fee or charge in whole or in part;
(c) a decision under paragraph 96 (2) (b) to refuse to waive payment of a fee or charge in whole or in part.
(2) After making a reviewable decision, the Registrar shall give a written notice of the decision to the eligible person including a statement to the effect that—
(a) the person may apply to the Registrar for a statement of reasons for the decision; and
(b) the person may apply to a Coroner for review of the decision within the review period.
(3) On written application by the eligible person within 28 days after the person's receipt of a notice under subsection (2), the Registrar shall give the person a written statement of reasons for the relevant decision.
(4) On written application by the eligible person within the review period, a Coroner may review a reviewable decision.
(5) On a review under subsection (4), the Coroner may make such order as he or she considers appropriate.
(6) No fee or charge is payable in relation to an application for review under subsection (4).
(7) In this section—
(a) the period of 28 days after receipt by the eligible person of notice of the decision under subsection (2); or
(b) if the eligible person applies under subsection (3) for a statement of reasons for the decision—the period of 28 days after he or she receives the statement of reasons.