The Tax Credits (Claims and Notifications) Regulations 2002

[F1Coronavirus – date of notification – cases where change of circumstances may increase the maximum rateU.K.

25A.—(1) This regulation only applies—

(a)for the period beginning on 23rd May 2020 and ending on the date on which the Coronavirus Job Retention Scheme ends; and

(b)if the claimant is a critical worker during that period.

(2) Where—

(a)this regulation applies; and

(b)a notification of change of circumstances which may increase the maximum rate at which a critical worker may be entitled to a tax credit is given in the circumstances prescribed by paragraph (2) of regulation 25 (date of notification – cases where change of circumstances which may increase the maximum rate),

that notification is to be treated as having been given on the date prescribed by paragraph (3).

(3)  The date prescribed by this paragraph is—

(a)the date falling three months before the notification date; or

(b)if later, the date of the change of circumstances.]

Textual Amendments