Local Government Finance Act 1992

19 (1) For subsections (1) and (2) of section 138 of that Act (nature of benefits) there shall be substituted the following subsection—

“(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 levying authority 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.”

(2) Subsections (3) and (4) of that section shall cease to have effect.

(3) In subsection (5) of that section, for the words “subsections (1) and (2)” there shall be substituted the words “subsection (1)” and for the words “chargeable financial year”, in both places where they occur, there shall be substituted the words “financial year”.

(4) Subsections (6) to (8) of that section shall cease to have effect.

(5) In subsection (9) of that section, the words “or (2) or (3)” shall cease to have effect and for the words “the 1987 Act or the 1988 Act” there shall be substituted the words “Part I or II of the Local Government Finance Act 1992”.