Amendment of the Social Security (Incapacity Benefit) Regulations 1994
2.—(1) The Social Security (Incapacity Benefit) Regulations 1994(1) are amended in accordance with the following paragraphs of this regulation.
(2) In paragraph (2)(a) of regulation 2B (relaxation of the first contribution condition in certain cases), for “relevant tax year” substitute “last complete tax year”.
(3) In regulation 15 (age exception—persons aged 20 and under 25)—
(a)in paragraph (2)(b), for “in a period” substitute “in respect of a period”; and
(b)for paragraph (3)(b), substitute the following—
“(b)ended no earlier than the beginning of the last two complete tax years before the benefit year which would have governed a claim for incapacity benefit under section 30A(1)(a) of the Contributions and Benefits Act had he been eligible for it.”.
(4) In paragraph (3)(b) of regulation 18 (circumstances in which a previous claimant who does not satisfy the age condition becomes entitled)—
(a)after “earnings” where it first occurs, insert “factor”; and
(b)for “were” substitute “was”.