PART 3 U.K. NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES

Person by whom notification may be, or is to be, given U.K.

23.—(1) In the case of a single claim, notification is to be given by the person by whom the claim for a tax credit was made.

(2) In the case of a joint claim, notification may be given by either member of the married couple or unmarried couple by whom the claim for a tax credit was made.