# The Tax Credits (Claims and Notifications) Regulations 2002, 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 ;
(ii) regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 ; 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.

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Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/18 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.