Regulation 9 Circumstances where eligible person unable to act—other appointed persons

(1)

In the circumstances specified in paragraph (2) a person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph for the purposes of—

(a)

making a declaration of eligibility;

(b)

opening a childcare account;

(c)

managing a childcare account.

(2)

The circumstances specified in this paragraph are where—

(a)

a person is, or is alleged to be, an eligible person but is unable for the time being to open and manage a childcare account; 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 M1;

(ii)

regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 M2; or

(iii)

paragraph (3).

(3)

Where no person mentioned in regulation 8(2)(b) has been appointed in relation to the person who is unable to act, HMRC may appoint under this paragraph a person who—

(a)

if a natural person, is aged 18 years or more; and

(b)

has applied in writing to HMRC to be appointed to act on behalf of the person who is unable to act.

(4)

A person's appointment under paragraph (3) ends—

(a)

when HMRC terminate it;

(b)

when the person appointed has resigned from the appointment having given one month's notice in writing to HMRC of that person's resignation; or

(c)

when HMRC are notified that a receiver or other person mentioned in regulation 8(2)(b) has been appointed in relation to the person who is unable to open or manage a childcare account.

Annotations

Marginal citations

M1: S.I. 1987/1968. Regulation 33(1) was amended by S.I. 1999/2572.
M2: S.R. (N.I.) 1987/465. Regulation 33(1) was amended by S.I. 1999/2574.