{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-25",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-25.json",
  "legislation": "uksi/2002/2014",
  "legislation_title": "The Tax Credits (Claims and Notifications) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002",
  "path": "regulation/25",
  "kind": "regulation",
  "number": "25",
  "heading": "Date of notification—cases where change of circumstances which may increase the maximum rate",
  "text": "(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).\n(2) The circumstances prescribed by this paragraph are where notification is given to a relevant authority at an appropriate office of a change of circumstances which has occurred other than in the circumstances prescribed by regulations 26(2) and 26A(2).\n(3) The date specified by this paragraph is—\n(a) the date falling one month before the notification date; or\n(b) if later, the date of the change of circumstances.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 25(2) substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 3(2)(j)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 25(2) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 17(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 25(2) added (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 17(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 25(3)(a) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(4)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 25(4) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2014/regulation/25",
    "retrieved_at": "2026-10-29T06:51:15.790178+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}