PART 3 NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES

Date of notification—cases where change of circumstances which may increase the maximum rate25

1

Where a notification of a change of circumstances which may increase the maximum rate at which a person or persons may be entitled to tax credit is given in the circumstances prescribed by paragraph (2), that notification is to be treated as having been given on the date specified by paragraph (3).

2

The circumstances prescribed by this paragraph are where notification is given to F1a relevant authority at an appropriate office of a change of circumstances which has occurred other than in the circumstances prescribed by F2regulations 26(2) F3and 26A(2).

3

The date specified by this paragraph is—

a

the date falling F4one month before the notification date; or

b

if later, the date of the change of circumstances.

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