Introductory Text1.Citation, commencement and effect2.Amendment of the Tax Credits (Claims and Notifications) Regulations 20023.In regulation 21(1A) for “27(1)” substitute “27(2), (2A) or (3)”.4.For regulation 21(2) substitute— (2) The changes of circumstances described.5.In regulation 21(3)— (a) after “or” insert “(except in the.6.In regulation 21(3) for “three” (in both places it appears).7.In regulation 27— (a) in paragraph (1) for “, (2A).SignatureExplanatory Note