18.—(1) In the circumstances prescribed by paragraph (2) any person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in making a claim for a tax credit.
(2) The circumstances prescribed by this paragraph are where—
(a)a person is, or is alleged to be, entitled to a tax credit but is unable for the time being to make a claim for a tax credit; and
(b)in relation to that person, there is a person appointed under—
(i)regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987 M1;
(ii)regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 M2; or
(iii)paragraph (3).
(3) Where there is no person mentioned in regulation 17(2)(b) in relation to the person who is unable to act, the Board may appoint under this paragraph a person who—
(a)has applied in writing to the Board to be appointed to act on behalf of the person who is unable to act; and
(b)if a natural person, is aged 18 years or more.
(4) An appointment under paragraph (3) shall end if—
(a)the Board terminate it;
(b)the person appointed has resigned from the appointment having given one month’s notice in writing to the Board of his resignation; or
(c)the Board are notified that a receiver or other person mentioned in regulation 17(2)(b) has been appointed in relation to the person who is unable to make a claim.
Marginal Citations
M1S.I. 1987/1968. Regulation 33(1) was amended by regulations 20 and 23 of, and Parts 1 and 4 of the Schedule to, S.I. 1999/2572.
M2S.R. 1987 465. Regulation 33(1) was amended by regulations 20 and 23 of, and the Schedule to, S.I. 1999/2574.