3. Where—
(a)a reduction in relation to an award of an employment and support allowance or an award of a jobseeker's allowance is applied to an award of universal credit by virtue of paragraph 1 or 2;
(b)there is a subsequent sanctionable failure under section 26 or 27 of the Act; and
(c)the failure giving rise to the reduction in relation to the award of an employment and support allowance or the award of a jobseeker's allowance (“the previous failure”) and the reduction period determined for that failure correspond with a failure specified under section 26 or 27 of the Act to which the same reduction period would apply under Chapter 2 of Part 8 of these Regulations,
for the purposes of determining the reduction period for that subsequent failure, the previous failure is to be treated as if it were the corresponding failure under section 26 or 27 of the Act.