Regulation 4 Amendment of the Tax Credits (Appeals) (No. 2) Regulations 2002

The Tax Credits (Appeals) (No. 2) Regulations 2002 M1 shall be amended in accordance with this regulation.

In regulation 3 (other persons with a right of appeal or a right to make an application for a direction), in paragraph (ii) for “tutor, curator or other guardian acting or appointed in terms of law” substitute “ judicial factor, or guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000 M2 who has power to claim, or as the case may be, receive a tax credit on his behalf ”.

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