Regulation 18 Circumstances where one person may act for another in making a claim—other appointed persons

(1)

In the circumstances prescribed by paragraph (2) any 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.

(2)

The circumstances prescribed by this paragraph are where—

(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

(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 there is no person mentioned in regulation 17(2)(b) in relation to the person who is unable to act, the Board may appoint under this paragraph a person who—

(a)

has applied in writing to the Board to be appointed to act on behalf of the person who is unable to act; and

(b)

if a natural person, is aged 18 years or more.

(4)

An appointment under paragraph (3) shall end if—

(a)

the Board terminate it;

(b)

the person appointed has resigned from the appointment having given one month’s notice in writing to the Board of his resignation; or

(c)

the Board are notified that a receiver or other person mentioned in regulation 17(2)(b) has been appointed in relation to the person who is unable to make a claim.

Annotations

Marginal citations

M1: S.I. 1987/1968. Regulation 33(1) was amended by regulations 20 and 23 of, and Parts 1 and 4 of the Schedule to, S.I. 1999/2572.
M2: S.R. 1987 465. Regulation 33(1) was amended by regulations 20 and 23 of, and the Schedule to, S.I. 1999/2574.