13. In regulation 32E—
(a)in paragraph (2) for the words “(3) and (5)” there shall be substituted the words “(3), (5) and (12)”;
(b)in paragraph (3) for the words “Where a decision” there shall be substituted the words “Subject to paragraph (12), where a decision”; and
(c)after paragraph (11) there shall be added the following paragraph—
“(12) Where a superseding decision is made in a case to which regulation 32D(2)(a) or (3) applies and the material circumstance is the death of a qualifying child or a qualifying child ceasing to be a qualifying child, the decision shall take effect as from the first day of the maintenance period in which the change occurred.”.