# The Tax Credits (Claims and Notifications) Regulations 2002, Regulation 25: Date of notification—cases where change of circumstances which may increase the maximum rate

Extent: E+W+S+N.I.

(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).
(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).
(3) The date specified by this paragraph is—
(a) the date falling one month before the notification date; or
(b) if later, the date of the change of circumstances.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/25 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.