Paragraph 5 F1

it is decided upon supersession on the ground of a relevant change of circumstances or change specified in paragraphs 9 and 10 that the amount of an employment and support allowance is, or is to be, reduced; and

the Secretary of State certifies that it is impracticable for a superseding decision to take effect from the day prescribed in paragraph 9 or the preceding paragraphs of this Schedule (other than where paragraph 3(e) or 4 applies),

where the relevant change has occurred, from the first day of the benefit week following that in which that superseding decision is made; or

where the relevant change is expected to occur, from the first day of the benefit week following that in which that change of circumstances is expected to occur.