{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-18",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Circumstances where one person may act for another in making a claim—other appointed persons",
  "text": "(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.\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) 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 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—\n(a) has applied in writing to the Board to be appointed to act on behalf of the person who is unable to act; and\n(b) if a natural person, is aged 18 years or more.\n(4) An appointment under paragraph (3) shall end if—\n(a) the Board terminate it;\n(b) the person appointed has resigned from the appointment having given one month’s notice in writing to the Board of his resignation; or\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.R. 1987 465. Regulation 33(1) was amended by regulations 20 and 23 of, and the Schedule to, S.I. 1999/2574."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2014/regulation/18",
    "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."
}