21(1)  Subject to paragraph (1A), [w]here a person has or persons have claimed a tax credit, notification is to be given within the time prescribed by paragraph (3) if there is a change of circumstances of the description prescribed by paragraph (2) 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.

21(1A)  Paragraph (1) does not apply where advance notification has been given under regulation 27(2), (2A) or (3).

21(2)  The changes of circumstances described by this paragraph are those where–

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