(1) The Commissioner:
(a) must, by notifiable instrument, formulate a scheme (the internal review scheme ) for and in relation to the review by the Commissioner of decisions of a kind referred to in section 2 20; and
(b) may, by notifiable instrument, vary the internal review scheme.
(2) The internal review scheme may empower the Commissioner to:
(a) on application, review such a decision; and
(b) affirm, vary or revoke the decision concerned.
(3) The internal review scheme may provide that the Commissioner's decision on review of a decision has effect as if it had been made under the provision under which the original decision was made.
(4) Subsections ( 2) and (3) do not limit subsection ( 1).
(5) The Commissioner must publish the internal review scheme on the Commissioner's website.