# The Tax Credits (Claims and Notifications) Regulations 2002, Regulation 28: Circumstances where one person may act for another in giving a notification—receivers etc.


(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 giving a notification.
(2) The circumstances prescribed by this paragraph are where—
(a) a person is unable for the time being to give a notification; and
(b) there are any of the following—
(i) a receiver appointed by the Court of Protection with power to proceed with a claim for a tax credit on behalf of the person;
(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
(iii) in Northern Ireland, a controller appointed by the High Court, with power to proceed with a claim for a tax credit on behalf of the person.

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Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/28 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.