# The Council Tax Benefit (General) Regulations 1992, Regulation 82: Offsetting

Extent: E+W+S

(1) Where a person has been allowed or paid a sum of council tax benefit under a determination which is subsequently revised upon review or further review, any sum allowed or paid in respect of a period covered by the subsequent determination shall be offset against arrears of entitlement under the subsequent determination except to the extent that the sum exceeds the arrears and shall be treated as properly awarded or paid on account of them.
(2) No amount may be offset under paragraph (1) which has been determined to be excess benefit within the meaning of regulation 83 (meaning of excess benefit).

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Source: https://www.legislation.gov.uk/uksi/1992/1814/regulation/82 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.