Adding to the above, the issue of reg 15 and the 5 year residency does need to have been under IEEA Regs 2000, and then under 2006 regs.
see- sch 4 para 6 to the 2006 regs.
So if all the while that your claimant has been in UK and has been a "qualified" person, then the fact that IB (not credit and IS) has been paid seems immaterialn as under 2000 and 2006 regs, claimant temporarily has been ill - the fact that the temp illness has been not so temp, is an issue that the DWP needs to sort out amongest themselves!
The only bit that can stop the 5 years being counted backwards, i.e looking at sch 4 -para 6 is if the claimant was in UK for 5 years, but receiving menas tested benefit via transitional protection.
For that see
1- The Court of Appeal in Ismail v Barnet <2006> EWCA Civ 383
2- High Court in Mohamed v Harrow <2005> EWHC 3194.
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