2.—(1) This regulation applies where a person in receipt of carer's allowance (“A”) is temporarily unable to care for the severely disabled person (“B”) in respect of whom the carer's allowance is paid by reason of isolation due to, or infection with, coronavirus of either A or B.
(2) Regulation 4(2) of the Social Security (Invalid Care Allowance) Regulations 1976 (circumstances in which persons are or are not to be treated as engaged or regularly and substantially engaged in caring for severely disabled persons) M1 is to be read as if the words from “and” at the end of sub-paragraph (a) to the end of sub-paragraph (b) were omitted.