{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-17",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-17.json",
  "legislation": "uksi/2002/2014",
  "legislation_title": "The Tax Credits (Claims and Notifications) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Circumstances where one person may act for another in making a claim—receivers etc.",
  "text": "(1) In the circumstances prescribed by paragraph (2) any receiver or other person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in making a claim for a tax credit.\n(2) The circumstances prescribed by this paragraph are where—\n(a) a person is, or is alleged to be, entitled to a tax credit but is unable for the time being to make a claim for a tax credit; and\n(b) there are any of the following—\n(i) a receiver appointed by the Court of Protection with power to make a claim for a tax credit on behalf of the person;\n(ii) in Scotland, a tutor, curator or other guardian acting or appointed in terms of law who is administering the estate of the person; and\n(iii) in Northern Ireland, a controller appointed by the High Court, with power to make a claim for a tax credit on behalf of the person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2014/regulation/17",
    "retrieved_at": "2026-10-29T06:51:15.790178+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."
}