PART 2 CLAIMS

Circumstances where one person may act for another in making a claim—other appointed persons18

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.