Regulation 3 Other persons with a right of appeal or a right to make an application for a directionI1

England, Wales and Scotland

For the purposes of section 12(2) of the Act^f1 (as applied and modified by the Appeals Regulations), where—

(a)

a person has made a claim for a tax credit but is unable for the time being to make an appeal against a decision in respect of that tax credit; or

(b)

a person is the person in respect of whom an enquiry has been initiated under section 19(1) of the 2002 Act, but is unable for the time being to make an application for a direction,

the following other persons have a right of appeal to F1the First-tier Tribunal or a right to make an application for a direction—

(i)

a receiver appointed by the Court of Protection with power to make a claim for a tax credit on behalf of the person;

(ii)

in Scotland, a F2judicial factor, or guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000 who has power to claim, or as the case may be, receive a tax credit on his behalf who is administering the estate of the person;

(iii)

a person appointed under regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987^f2 (persons unable to act);

(iv)

where there is no person mentioned in sub-paragraph (iii) in relation to the person who is unable to act, a person who has applied in writing to the Board to be appointed to act on behalf of the person who is unable to act and, if a natural person, is aged 18 years or more and who has been so appointed by the Board for the purposes of this sub-paragraph.

Annotations

Textual amendments

F1: Words in reg. 3 substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 207
F2: Words in reg. 3(ii) substituted (18.3.2005) by The Social Security, Child Support and Tax Credits (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/337), regs. 1, 4(2)

Commencement

I1: Reg. 3 in force at 1.1.2003, see reg. 1(1)

Footnotes

f1: Section 12(2) of the Act was substituted by paragraph 25(3) of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).
f2: S.I. 1987/1968; the relevant amending instrument is S.I. 1999/2572.