http://www.legislation.gov.uk/ukpga/2002/21/section/6/2014-10-13Tax Credits Act 2002An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.2002-07-17texttext/xmlenStatute Law Database2024-05-17Expert Participation2014-10-13 Tax Credits Act 2002s. 35(2)-(12)Welfare Reform Act 2012s. 124s. 150(3)Tax Credits Act 2002s. 36(10)Welfare Reform Act 2012Sch. 14 Pt. 12s. 150(3)Tax Credits Act 2002specified provision(s)The Tax Credits Act 2002 (Transitional Provisions) Order 2008art. 3(2)Tax Credits Act 2002specified provision(s)The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011art. 2Tax Credits Act 2002s. 35(9)Sentencing Act 2020Sch. 24 para. 443(1)Sch. 24 para. 447 Sch. 27s. 416(1)reg. 2 Part 161Regulations may provide that any change of circumstances of a prescribed description which may increase the maximum rate at which a person or persons may be entitled to a tax credit is to do so only if notification of it has been given.2Regulations under subsection (1) may—aprovide for notification of a change of circumstances given in prescribed circumstances to be treated as having been given on a prescribed date earlier or later than that on which it is given,bprovide that, in prescribed circumstances, a notification of a change of circumstances may be given for a period wholly or partly after the date on which it is given, andcprovide that, in prescribed circumstances, an amendment of an award of a tax credit in consequence of a notification of a change of circumstances may be made subject to the condition that the requirements for entitlement to the amended amount of the tax credit are satisfied at a prescribed time.3Regulations may require that, where a person has or persons have claimed a tax credit, notification is to be given if there is a change of circumstances of a prescribed description which may decrease the rate at which he is or they are entitled to the tax credit or mean that he ceases or they cease to be entitled to the tax credit.4Regulations under this section may—arequire a notification to be given in a prescribed manner and within a prescribed time,bspecify the person or persons by whom a notification may be, or is to be, given, andcprovide that, in prescribed circumstances, one person may act for another in giving a notification.Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)S. 6 modified (8.4.2005) by Tax Credits Notification of Changes of Circumstances (Civil Partnership) (Transitional Provisions) Order 2005 (S.I. 2005/828), arts. 1, 2