(1) Regulations 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.

(2) Regulations under subsection (1) may—

(a) provide 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,

(b) provide 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, and

(c) provide 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.

(3) Regulations 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.

(3A) For the purposes of this section, a change of circumstances shall be treated as having occurred where by virtue of the coming into force of Part 14 of Schedule 24 to the Civil Partnership Act 2004 (amendments of the Tax Credits Act 2002) two people of the same sex are treated as a couple.

(3B) In subsection (3A), “couple” has the meaning given in paragraph 144(3) of Part 14 of Schedule 24 to the Civil Partnership Act 2004.

(4) Regulations under this section may—

(a) require a notification to be given in a prescribed manner and within a prescribed time,

(b) specify the person or persons by whom a notification may be, or is to be, given, and

(c) provide that, in prescribed circumstances, one person may act for another in giving a notification.