The Tax Credits (Claims and Notifications) Regulations 2002 No. 2014

PART 3 U.K. NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES

Increases of maximum rate of entitlement to a tax credit as a result of changes of circumstances to be dependent on notification U.K.

20.—(1) Any change of circumstances of a description prescribed by paragraph (2) which may increase the maximum rate at which a person or persons may be entitled to tax credit is to do so only if notification of it has been given in accordance with this Part.

(2) The description of changes of circumstances prescribed by this paragraph are changes of circumstances other than those in consequence of which the Board have given notice of a decision under section 16(1) of the Act in accordance with section 23 of the Act.