Section 138 Nature of benefitsF1

Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or F3local authority in Scotland the benefit shall take such of the following forms as is prescribed in the case of the person—

F4References 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.

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For the purposes of F6subsection (1) above the relevant F7financial 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.

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Regulations under subsection (1) F9... 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 F10Part I or II of the Local Government Finance Act 1992.