15(1)  This regulation applies where any person who has made a claim for a tax credit dies–

(a)before the Board have made a decision in relation to that claim under section 14(1) of the Act;

(b)having given a notification of a change of circumstances increasing the maximum rate at which a person or persons may be entitled to the tax credit, before the Board have made a decision whether (and, if so, how) to amend the award of tax credit made to him or them; or

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