37.—(1) The supplier condition is met if the person giving the certificate is a person within any of categories A to G below.
(2) Category A is an individual who is—
(a)aged 16 or over at the beginning of the tax year in which the interest distribution is made, and
(b)beneficially entitled to the interest distribution.
(3) Category B is the parent or guardian of a person beneficially entitled to the payment if that person is under the age of 16 at the beginning of the tax year in which the interest distribution is made.
(4) Category C is an individual beneficially entitled to the payment who is under the age of 16 at the beginning of the tax year in which the interest distribution is made, but will reach that age during that tax year.
(5) Category D is the donee of a power of attorney authorising that person to administer the financial affairs of a person beneficially entitled to the payment.
(6) Category E is a parent, guardian, spouse or son or daughter of a person suffering from mental disorder.
(7) Category F is a receiver or other person appointed by any court in the United Kingdom to act in relation to the property and affairs of a person incapable, by reason of mental disorder, of managing and administering his property and affairs.
(8) Category G is a person—
(a)appointed by the Secretary of State under paragraph (1) of regulation 33 of the Social Security (Claims and Payments) Regulations 1987 M1, whose appointment has not been revoked or terminated, or who has not resigned his office, in accordance with paragraph (2) of that regulation, or
(b)in Northern Ireland, appointed by the Department for Social Development under paragraph (1) of regulation 33 of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 M2, whose appointment has not been revoked or terminated, or who has not resigned his office, in accordance with paragraph (2) of that regulation.