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14.—(1) Subject to paragraph (2), where—
(a)during the relevant year an authority has, under paragraph (15) of regulation 72 of the Housing Benefit Regulations or paragraph (16) of regulation 62 of the Council Tax Benefit Regulations (time and manner of claiming)(1), treated any claim as made on a day earlier than that on which it is made; and
(b)any part of that authority’s qualifying expenditure is attributable to such earlier period,
for the purposes of article 13(1)(b)(ii), the appropriate amount for the relevant year in respect of such part shall be 50 per cent. of the qualifying expenditure so attributable.
(2) This article shall not apply in a case to which article 18(1)(b)(ii) or paragraph 6 of Schedule 4 applies.
Regulations 72(15) and 62(16) were amended by S.I. 1996/462.
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