PART 3NOTIFICATIONS 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 notification20
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.