3. Child tax credit and child care element—member of a couple prescribed for the purposes of section 24(2) of the Act
4. Working tax credit (excluding any child care element)—member of a couple prescribed for the purposes of section 24(2) of the Act
5. Member of a couple prescribed for the purposes of section 24(2) of the Act where one of the members of the couple has died
6. Person prescribed for the purposes of section 24(3) of the Act where an award of a tax credit is made on a claim which is made by one person on behalf of another
7. Prescribed circumstances for the purposes of section 24(4) of the Act
8. Time of payment by way of a credit to a bank account or other account
9. Time of payment other than by way of a credit to a bank account or other account etc.
12A.Recovery of overpayments of tax credit from other payments of tax credit
14. Entitlement to tax credit or element dependent on a bank account or other account having been notified to the Commissioners