PART 2CLAIMS
Circumstances where one person may act for another in making a claim—receivers etc.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.