PART VIU.K.CHANGES OF CIRCUMSTANCES

Overlapping awardsU.K.

[F151.(1) An award of [F2working 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 [F2working 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 [F3superseded] 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.

(2) An award of [F4disabled person’s tax credit] which is made in consequence of a claim in respect of a period beginning [F5on or] before the commencement of an existing award of [F2working 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 [F3superseded] 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.]