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
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.
F54
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