The Tax Credits (Claims and Notifications) Regulations 2002

Circumstances where one person may act for another in response to a notice under section 17 of the ActU.K.

36.—(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 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)in relation to that person, there is a person appointed under—

(i)regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987;

(ii)regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987; or

(iii)regulation 18(3).