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The Tax Credits (Claims and Notifications) Regulations 2002

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Circumstances where one person may act for another in making a claim—other appointed personsU.K.

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.

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