Section 138 | Nature of benefits ^F1

(1)Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or local authority in Scotland the benefit shall take such of the following forms as is prescribed in the case of the person—^F1F2F3F4

(a)a payment or payments by the authority to the person;^F1F2

(b)a reduction in the amount the person is or becomes liable to pay to the authority in respect of the tax for the relevant or any subsequent financial year;^F1F2

(c)both such payment or payments and such reduction.^F1F2

References in any enactment or instrument (whenever passed or made) to payment, in relation to council tax benefit, include any of those ways of giving the benefit.

(3)Repealed^F5F1

(4)Repealed^F5F1

(5)For the purposes of subsection (1) above the relevant financial year is the financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.^F1F6

(6)Repealed^F7F1

(7)Repealed^F7F1

(8)Repealed^F7F1

(9)Regulations under subsection (1) ... above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and any such provisions may include provisions amending or adapting provisions of Part I or II of the Local Government Finance Act 1992.^F1F8F9