15.—(1) For Regulation 8 (date of claims – disability element of working tax credit) substitute—
8.—(1) In the circumstances prescribed by paragraph (2), the claim referred to in paragraph (2)(a) shall be treated as having been made on the date prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are where–
(a)a claim for working tax credit including the disability element (“the tax credits claim”) is made by a person or persons (“the claimants”) which results in the Board making an award of working tax credit including the disability element;
(b)the claim is made within 3 months of the date that a claim for any of the benefits referred to in regulation 9(2) to (8) of the Working Tax Credit Regulations (“the benefits claim”) is determined in favour of the claimants (or one of them); and
(c)the claimants would (subject to making a claim) have been entitled to working tax credit if (and only if) they had satisfied the requirements of regulation 9(1)(c) of the Working Tax Credit Regulations, on any day in the period—
(i)beginning on the date of the benefits claim, and
(ii)ending on the date of the tax credits claim.
(3) The date prescribed by this paragraph is–
(a)the first date in respect of which the benefit claimed is payable; or
(b)if later, the date falling 3 months before the claim for the benefit is made; or
(c)if later, the first day identified under paragraph (2)(c).”