Section 138 — Social Security Administration Act 1992: Nature of benefits

Nature of benefits 138 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—

a a payment or payments by the authority to the person;

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;

c both such payment or payments and such reduction. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 .