25.—(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 an appropriate office of a change of circumstances which has occurred other than in the circumstances prescribed by regulation 26(2).
(3) The date specified by this paragraph is—
(a)the date falling 3 months before the notification date; or
(b)if later, the date of the change of circumstances.