Thanks PBirks for your further comments, I will post the outcome of the appeal. In the interim, I had thought it may specifically refer to the very next reg (Regulation 104A Sums to be deducted in calculating recoverable overpayments where the claimant has changed dwelling), but the insertion of the “except a change of dwelling which the claimant occupies as his home” in reg 104 was inserted by SI in 2005, whereas Reg 104A only came in by way of SI in 2010.
Well, there appears to be leeway here to argue the matter both ways, and I look forward to arguing the appeal!
