Amendments to the Tax Credits (Claims and Notifications) Regulations 2002

4.—(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).”.