PART 3 NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES
F1F7Date of notification - disability element where child is disabled or severely disabled26A
1
In the circumstances prescribed by paragraph (2), the notification of a change in circumstances is to be treated as having been given on the date prescribed by paragraph (3).
2
The circumstances prescribed by this paragraph are where–
a
a notification is given of a change of circumstances in respect of a claim to child tax credit which results in the Board making an award of the disability element F8of that tax credit in favour of a person or persons, in respect of a child where that child is disabled or severely disabled; and
3
The date prescribed by this paragraph is the latest of the following:
a
b
c
the date the claim for child tax credit was made (or treated as made under F6regulations 7 and 7A).
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In this regulation “disability benefit” means a disability living allowance under section 71 of the Social Security Contributions and Benefits Act 1992 or disability assistance under section 31 of the Social Security (Scotland) Act 2018.
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