In regulation 5(2) of the Social Security (Payments on Account, Overpayments and Recovery) Regulations 198837 (offsetting prior payment against subsequent award), in Case 3 (child benefit and severe disablement allowance), in heads (a) and (b), after the word “allowance”, in the two places it occurs, there shall be inserted “or incapacity benefit for persons incapacitated in youth in accordance with section 30A(1)(b) and (2A) of the Contributions and Benefits Act38”.