Amendments to the Tax Credits (Claims and Notifications) Regulations 20024
1
Amend regulation 21 (requirement to notify changes of circumstances which may decrease the rate at which a person or persons is or are entitled to tax credit or mean that entitlement ceases) as follows.
2
At the beginning of paragraph (1) insert “Subject to paragraph (1A),”.
3
After paragraph (1) insert—
1A
Paragraph (1) does not apply where advance notification has been given under regulation 27(1).