32.—(1) This regulation applies where a claimant receives a tax credit.
(2) Where this regulation applies, the period over which a tax credit is to be taken into account shall be the period set out in paragraph (3).
(3) Where the instalment in respect of which payment of a tax credit is made is—
(a)a daily instalment, the period is 1 day, being the day in respect of which the instalment is paid;
(b)a weekly instalment, the period is 7 days, ending on the day on which the instalment is due to be paid;
(c)a two weekly instalment, the period is 14 days, commencing 6 days before the day on which the instalment is due to be paid;
(d)a four weekly instalment, the period is 28 days, ending on the day on which the instalment is due to be paid.
(4) For the purposes of this regulation “tax credit” means child tax credit or working tax credit.