PART 5 FINAL DECISIONS

Circumstances where one person may act for another in response to a notice under section 17 of the Act—receivers etc.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.