In Schedule 4 to the Council Tax Benefit Regulations (sums to be disregarded in the calculation of income other than earnings) after paragraph 5440 there shall be added the following paragraph—

“55.

Where a claimant, to whom regulation 26(4)(A) applies, is in receipt of sickness benefit or invalidity pension up to and including 12th April 1995, and incapacity benefit on 13th April 1995, that sickness benefit or invalidity pension, as the case may be, to the extent that it is payable in respect of the period between 1st or 3rd April 1995, as the case may be, and 12th April 1995.”.