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3.—(1) Regulation 59 of the Council Tax Benefit (General) Regulations 1992 (date on which change of circumstances is to take effect)(1) shall be amended in accordance with the following paragraphs.
(2) In paragraph (1) for “paragraphs (2) to (9)” there shall be substituted “paragraphs (1A) to (9)”.
(3) After paragraph (1) there shall be inserted the following paragraph:—
“(1A) Where the change of circumstances in question is —
(a)the commencement of entitlement to a working tax credit or a child tax credit under the Tax Credits Act 2002 on 6th April 2003, or
(b)the end, on 7th April 2003, of a period for which an award of a working families' tax credit or a disabled person’s tax credit is payable,
that change of circumstances shall take effect on 7th April 2003.”
(4) In paragraph (7) for “paragraphs (1) to (6)” there shall be substituted “paragraphs (1) and (2) to (6)”.
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