{
  "url": "https://openlegislation.uk/draft-helptosave-accounts-regulations-2018/regulation-10",
  "json_url": "https://openlegislation.uk/draft-helptosave-accounts-regulations-2018/regulation-10.json",
  "legislation": "ukdsi/2018/9780111162880",
  "legislation_title": "The Help–to–Save Accounts Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-helptosave-accounts-regulations-2018",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Circumstances where eligible person unable to act-other appointed persons",
  "text": "(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—\n(a) making a declaration under regulation 8(2)(b);\n(b) opening a Help-to-Save account;\n(c) managing a Help-to-Save account.\n(2) The circumstances specified in this paragraph are where—\n(a) a person is an eligible person but is unable for the time being to open and manage a Help-to-Save account; and\n(b) in relation to that person, there is a person appointed under—\n(i) regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987;\n(ii) regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987; or\n(iii) paragraph (3).\n(3) Where no person mentioned in regulation 10(2)(b)(i) or (ii) has been appointed in relation to the person who is unable to act, HMRC may appoint under this paragraph a person who—\n(a) if a natural person, is aged 18 years or more; and\n(b) has applied in writing to HMRC to be appointed to act on behalf of the person who is unable to act.\n(4) A person’s appointment under paragraph (3) ends—\n(a) when HMRC terminate it;\n(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\n(c) when HMRC are notified that a receiver or other person mentioned in paragraph (2)(b) has been appointed in relation to the person who is unable to open or manage a Help-to-Save account.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1987/1968. Regulation 33(1) was amended by S.I. 1999/2572, 2005/337 and 2007/2470."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "SR (N.I.) 1987/465."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111162880/regulation/10",
    "retrieved_at": "2026-10-30T15:05:42.851461+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}