An award of F3working families' tax credit (the new award) which is made in consequence of a claim in respect of a period beginning before the commencement of an existing award of F3working families' tax credit (the existing award) and which overlaps with the period of the existing award, shall be treated as a relevant change of circumstances affecting the existing award and the existing award shall be F5superseded and shall terminate with effect from the date on which the decision of the adjudication officer making the new award is notified to the claimant.

An award of F4disabled person’s tax credit which is made in consequence of a claim in respect of a period beginning F2on or before the commencement of an existing award of F3working families' tax credit (the existing award) and which overlaps with the period of the existing award, shall be treated as a change of circumstances affecting the existing award and the existing award shall be F5superseded and shall terminate with effect from the date on which the decision of the adjudication officer awarding F4disabled person’s tax credit is notified to the claimant.