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.