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27.—(1) Anything required by these regulations to be done by or to any person who is for the time being unable to act may be done by or to—
(a)in England and Wales, a receiver appointed by the Court of Protection with power to claim, or, as the case may be, receive, the benefit or allowance on behalf of the person;
(b)in Scotland, a tutor, curator or other guardian acting or appointed in terms of law who is administering the estate of the person;
(c)in Northern Ireland, a controller appointed by the High Court, with power to claim, or, as the case may be, receive, the benefit or allowance on behalf of the person; or
(d)a person appointed under regulation 28(2) to act on behalf of the person.
(2) Where a sum of child benefit or guardian’s allowance is paid to a receiver or other person mentioned in paragraph (1)(a), (b), (c) or (d), either of the following is a sufficient discharge to the Board for the sum paid—
(a)a direct credit transfer under regulation 17 into the person’s account;
(b)the receipt by the person of a payment made by some other means.
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