18. For Regulation 26 (date of notification – disability element and severe disability element for working tax credit) substitute—
26.—(1) In the circumstances prescribed by paragraph (2), the notification of a change in circumstances is to be treated as having been given on the date prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are where–
(a)a notification is given of a change of circumstances in respect of a claim to working tax credit, which results in the Board making an award of the disability element or the severe disability element of working tax credit (or both of them) in favour of a person or persons; and
(b)the notification date is within 3 months of the date that a claim for any of the benefits referred to in regulation 9(2) to (8) or 17(2) of the Working Tax Credit Regulations is determined in favour of those persons (or one of them).
(3) The date prescribed by this paragraph is the latest of the following:
(a)the first date in respect of which the benefit claimed was payable;
(b)the date falling 3 months before the claim for the benefit was made;
(c)the date the claim for working tax credit was made (or treated as made under regulation 7);
(d)(for the purposes of the disability element only), the first date that the person or persons satisfied the conditions of entitlement for the disability element.”.