18.—(1) Regulations may make provision as respects matters arising—
(a)pending any decision under this Chapter of the Department, an appeal tribunal or a Commissioner which relates to—
(i)any claim for a relevant benefit;
(ii)any person’s entitlement to such a benefit or its receipt;
(iii)statutory sick pay or statutory maternity pay; or
(iv)any person’s liability for contributions; or
(b)out of the revision under Article 10 or on appeal of any such decision.
(2) Regulations under paragraph (1) as it applies to child benefit may include provision as to the date from which child benefit is to be payable to a person in respect of a child in a case where, before the benefit was awarded to that person, child benefit in respect of the child was awarded to another person.