13.  In regulation 32E—

(a) in paragraph (2) for the words “(3) and (5)" there shall be substituted the words “ (3), (5) and (12) ”;

(b) in paragraph (3) for the words “Where a decision" there shall be substituted the words “ Subject to paragraph (12), where a decision ”; and

(c) after paragraph (11) there shall be added the following paragraph—

“(12) Where a superseding decision is made in a case to which regulation 32D(2)(a) or (3) applies and the material circumstance is the death of a qualifying child or a qualifying child ceasing to be a qualifying child, the decision shall take effect as from the first day of the maintenance period in which the change occurred.”.