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23.—(1) Regulation 59 of the Council Tax Benefit Regulations (date on which change of circumstances is to take effect)(1) shall be amended in accordance with the following provisions of this regulation.
(2) In paragraph (1) for the words “paragraphs (2) to (7)” there shall be substituted the words “paragraphs (2) to (8)”.
(3) After paragraph (7) there shall be added the following paragraph—
“(8) Where the change of circumstances is that income, or an increase in the amount of income, other than a benefit or an increase in the amount of a benefit under the Contributions and Benefits Act 1992, is paid in respect of a past period and there was no entitlement to income of that amount during that period, the change of circumstances shall take effect from the first day on which such income, had it been paid in that period at intervals appropriate to that income, would have fallen to be taken into account for the purposes of these Regulations.”.
(4) Paragraph (3) of this regulation shall only apply in the case of a change of circumstances which affects entitlement to council tax benefit, or the amount of council tax benefit, where entitlement to council tax benefit arose pursuant to a claim for that benefit determined on or after 1st April 1994.
Regulation 59 was amended by S.I. 1993/688.
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