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(a) where any benefit, assistance, child benefit or family income supplement will, by virtue of the revised decision be disallowed or reduced and the revised decision is given owing to the original decision having been given, or having continued in effect, by reason of any statement or representation (whether written or verbal) which was to the knowledge of the person making it false or misleading in a material respect or by reason of the wilful concealment of any material fact, it shall take effect as from the date on which the original decision took effect, but the original decision may, in the discretion of the deciding officer, continue to apply to any period covered by the original decision to which such false or misleading statement or representation or such wilful concealment of any material fact does not relate;
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(b) where any benefit, assistance, child benefit or family income supplement will, by virtue of the revised decision be disallowed or reduced and the revised decision is given in the light of new evidence or new facts (relating to periods prior to and subsequent to the commencement of this Act) which have been brought to the notice of the deciding officer since the original decision was given, it shall take effect from such date as the deciding officer shall determine having regard to the new facts or new evidence;
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