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33. In a notice under section 17 of the Act—
(a)the date which may be specified for the purposes of subsections (2) and (4) of that section shall not be later than 6th July following the end of the tax year to which the notice relates;
(b)the date which may be specified for the purposes of subsection (8) of that section shall not be later than 6th July following the end of the tax year after the tax year to which the notice relates.
34. A declaration or statement in response to a notice under section 17 of the Act must be made—
(a)in writing on a form approved by the Board for that purpose, or
(b)in such other manner as the Board may accept as sufficient in the circumstances of any particular case.
35.—(1) In the circumstances prescribed by paragraph (2) any receiver or other person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in response to a notice under section 17 of the Act.
(2) The circumstances prescribed by this paragraph are where—
(a)a person is unable for the time being to act in response to a notice under section 17 of the Act; and
(b)there are any of the following—
(i)a receiver appointed by the Court of Protection with power to proceed with a claim for a tax credit on behalf of the person;
(ii)in Scotland, a tutor, curator or other guardian acting or appointed in terms of law who is administering the estate of the person; and
(iii)in Northern Ireland, a controller appointed by the High Court, with power to proceed with a claim for a tax credit and proceed with the claim on behalf of the person.
36.—(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 response to a notice under section 17 of the Act.
(2) The circumstances prescribed by this paragraph are where—
(a)a person is unable for the time being to act in response to a notice under section 17 of the Act; 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;
(ii)regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987; or
(iii)regulation 18(3).
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