12(1)  The tax credit or element shall be paid in accordance with the most recent decision by the Commissioners under section 14(1), 15(1) or 16(1) of the Act.

12(2)  Where the tax credit or element is to be paid other than by way of a single payment, it shall be paid so far as possible in such amounts as will result in the person to whom payment is to be made receiving regular payments of similar amounts over the entire period of award.

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