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Amendments to the principal Regulations

6.  After regulation 10 there shall be inserted—

Application by curator bonis

10A.(1) Where a curator bonis has been appointed in Scotland in respect of a person who is incapable of managing or administering his property and affairs, and that person is a qualifying individual, an application to subscribe to a plan may be made by the curator bonis in his capacity as such, notwithstanding that he has subscribed, or intends to subscribe, in another capacity to another general plan, or as the case may be another single company plan, in the year or one of the years for which the application is made.

(2) An application by a curator bonis must be made to a plan manager in a statement in writing and fulfil the conditions specified in paragraphs (3), (4) and (5).

(3) An application must specify the year or years for which the curator bonis is to subscribe to the plan.

(4) An application shall provide for a declaration by the curator bonis that—

(a)he has not subscribed and will not subscribe in that capacity to any other general plan, or as the case may be any other single company plan, in the year or years to which paragraph (3) refers;

(b)he will inform the plan manager if the person in respect of whom he has been appointed ceases to be resident and ordinarily resident in the United Kingdom;

(c)he authorises the plan manager in writing—

(i)to hold the cash subscription, plan investments, interest, dividends and any other rights or proceeds in respect of those investments and any other cash;

(ii)to make on his behalf any claims to relief from tax in respect of plan investments;

(iii)on the written request of the curator bonis to transfer or pay to him, as the case may be, plan investments, interest, dividends, rights or other proceeds in respect of such investments or any cash;

(d)the person in respect of whom he has been appointed—

(i)is 18 years of age or over;

(ii)has not subscribed and will not subscribe to any other general plan, or as the case may be any other single company plan, in the year or years to which paragraph (3) refers;

(iii)is resident and ordinarily resident in the United Kingdom.

(5) An application by a curator bonis must contain—

(a)his full name,

(b)the address of his permanent residence, including postcode,

(c)the full name of the person in respect of whom he has been appointed,

(d)the address of the permanent residence, including postcode, of the person in respect of whom he has been appointed,

(e)if the person in respect of whom he has been appointed has one, his national insurance number, and

(f)the date of birth of the person in respect of whom he has been appointed,

and must be accompanied by evidence in writing of his appointment.

(6) A plan manager may not accept an application by a curator bonis if he has reason to believe that—

(a)the person in respect of whom he has been appointed is not or might not be a qualifying individual, or

(b)the curator bonis has given untrue information in his application.

(7) Where a curator bonis subscribes to a plan in his capacity as such—

(a)references in these Regulations to the plan investor shall be taken to be references to the person in respect of whom he has been appointed, save that anything requiring to be done, or capable of being done, under these Regulations by the plan investor shall be done by the curator bonis and any notice, assessment or payment required to be given to or made on or by the plan investor shall be given to or made on or by the curator bonis, and

(b)any requirement in these Regulations (other than that in regulation 24A) for information to be given as regards a plan investor shall include a requirement to give the full name of any curator bonis appointed in respect of the plan investor and the address of his permanent residence, including postcode.