This regulation shall apply for the purposes of the requirement in section 25(2)(b) or (c) (widowed mother's allowance), section 31(b)(i) or (ii) (child's special allowance), section 32(2)(c) (death grant), section 70(1) (industrial death benefit for children of a deceased person), or section 73(1) (industrial death benefit for woman having care of deceased's children) related to the death of a person.

In determining whether a deceased person satisfied the requirement in section 73(1) (industrial death benefit for woman having care of deceased's children) that at the date of the relevant accident and throughout the period between that date and his death he was entitled to child benefit in respect of a child or children, in a case where the relevant accident occurred before 4th April 1977 and the death has occurred on or after that date, that requirement shall be deemed to be satisfied if, but only if, it could have been satisfied had the Act and the Child Benefit Act and provisions made under those Acts, in force on 4th April 1977, been in force throughout the relevant period.