Circumstances where one person may act for another in making a claim—receivers etc.U.K.
17.—(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 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)there are any of the following—
(i)a receiver appointed by the Court of Protection with power to make 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 make a claim for a tax credit on behalf of the person.