Section 139 Arrangements for community charge benefitsF1

F2Council tax benefit provided for by virtue of a scheme under section 123 of the Contributions and Benefits Act (in this Act referred to as a F3council tax benefit scheme) is to be administered by the appropriate authority.

For the purposes of this section the appropriate authority is the billing authority or F5local authority in Scotland which levied the council tax as regards which a person is entitled to the benefit.

Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the council tax benefit functions of a local authority.

A F7billing authority or F8local authority in Scotland may modify any part of the F9council tax benefit scheme administered by the authority—

and any such modifications may be adopted by resolution of an authority.

Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of F11the amount of benefit which will be paid by them in any year will not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State.

An authority which has adopted modifications may by resolution revoke or vary them.

If the F12council tax benefit scheme includes power for an authority to exercise a discretion in allowing F13council tax benefit, the authority shall not exercise that discretion so that the total of F14the amount of benefit paid by them in any year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State.

The Secretary of State–

The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation.

In this section—

• “modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly;

• “partner”, in relation to a person, means the other member of the couple concerned;

• F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F17“war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner.