Local Government Finance Act 1988 (c. 41)

(The document as of February, 2008)

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(i) as to the recovery (by deduction or otherwise) of any excess amount paid by the charging authority to any precepting authority in purported discharge of the liability mentioned in subsection (1)(a) above, and

(j) as to the transfer back of any excess amount transferred by the charging authority in purported discharge of the liability mentioned in subsection (1)(b) above.

(3) The Secretary of State may make regulations requiring transfers between funds, or adjustments or assumptions, to be made to take account of any substitute calculation under section 95(4) above.

(4) The Secretary of State may make regulations providing that sums standing to the credit of a charging authority's collection fund at any time in a financial year must not exceed a total to be calculated in such manner as may be prescribed.

(5) Regulations under subsection (4) above in their application to a particular financial year (including regulations amending others) shall not be effective unless they come into force before 1 January in the preceding financial year; but this does not affect regulations revoking others.

Part VII Limitation of Charges Etc

100 Power to designate authorities

(1) As regards a chargeable financial year the Secretary of State may designate a charging authority if in his opinion--

(a) the amount calculated by it in relation to the year under section 95(4) above is excessive, or

(b) there is an excessive increase in the amount so calculated over the amount calculated by it in relation to the preceding financial year under section 95(4).

(2) As regards a chargeable financial year the Secretary of State may designate a relevant precepting authority if in his opinion--

(a) the aggregate amount of precepts issued by it for the year is excessive, or

(b) there is an excessive increase in that aggregate over the aggregate amount of precepts issued by it for the preceding financial year.

(3) For the purposes of this Part each of the following is a relevant precepting authority--

(a) a county council,

(b) a metropolitan county police authority,

(d) a metropolitan county fire and civil defence authority, and

(e) the London Fire and Civil Defence Authority.

(4) A decision whether to designate an authority shall be made in accordance with principles determined by the Secretary of State and, in the case of an authority falling within any of the classes specified in subsection (5) below, those principles shall be the same either for all authorities falling within that class or for all of them which respectively have and have not been designated under this Part as regards the preceding financial year.

(5) The classes are--

(a) county councils,

(b) councils of metropolitan districts,

(d) councils of inner London boroughs,

(e) councils of outer London boroughs,

(f) metropolitan county police authorities and the Northumbria Police Authority, and

(g) metropolitan county fire and civil defence authorities.

(6) In construing subsection (1) above any calculation for which another has been substituted at the time designation is proposed shall be ignored.

(7) In construing subsection (2) above any precept for which another has been substituted at the time designation is proposed shall be ignored.

101 Restriction on power to designate

(1) An English authority shall not be designated under section 100 above as regards a financial year unless the amount calculated by it in relation to the year under section 95(4) above or the aggregate amount of precepts issued by it for the year (as the case may be) is equal to or greater than £15 million or such greater sum not exceeding £35 million as the Secretary of State may specify by order.

(2) A Welsh authority shall not be designated under section 100 above as regards a financial year unless--

(a) the Secretary of State has informed it of the sum he calculates under section 82(1) above as falling to be paid to it by way of revenue support grant for the year,

(b) he has informed it of the amount he calculates in relation to it for the year under paragraph 12 of Schedule 8 below, and

(c) the aggregate of the amounts mentioned in subsection (3) below is equal to or greater than £15 million or such greater sum not exceeding £35 million as he may specify by order.

(3) The amounts are--

(a) the amount calculated by the authority in relation to the year under section 95(4) above or the aggregate amount of precepts issued by it for the year (as the case may be),

(b) an amount equal to the sum the Secretary of State calculates under section 82(1) above as falling to be paid to it by way of revenue support grant for the year, and

(4) If the Secretary of State informs an authority of a sum he calculates under section 82(2) above as falling to be paid to it by way of revenue support grant for the year, it shall not affect the operation of subsection (3)(b) above.

(5) In construing subsections (1) and (3)(a) above any calculation for which another has been substituted at the time designation is proposed shall be ignored.

(6) In construing subsections (1) and (3)(a) above any precept for which another has been substituted at the time designation is proposed shall be ignored.

102 Designation of authorities

(1) If the Secretary of State decides under section 100 above to designate an authority he shall notify it in writing of--

(a) his decision,

(b) the principles determined under section 100(4) above in relation to it, and

(c) the amount which he proposes should be the maximum for the amount calculated by it in relation to the year under section 95(4) above or the maximum for the aggregate amount of precepts issued by it for the year (as the case may be).

(2) A designation--

(a) is invalid unless subsection (1) above is complied with, and

(b) shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.

(3) Where a charging authority has been designated under this section, and after the designation is made the authority makes substitute calculations in relation to the year in accordance with section 95 above, the substitute calculations shall be invalid unless they are made under section 107(1) below.

(4) Where a precepting authority has been designated under this section, and after the designation is made the authority issues any substitute precept for the year, the substitute precept shall be invalid unless it is issued under section 107(2) below.

(5) Before the end of the period of 28 days beginning with the day it receives a notification under this section, an authority may inform the Secretary of State by notice in writing that--

(a) for reasons stated in the notice, it believes the maximum amount stated under subsection (1)(c) above should be such as the authority states in its notice, or

(b) it accepts the maximum amount stated under subsection (1)(c) above.

(6) References in the following provisions of this Part to a designated authority are to an authority designated under this section.

103 Transitional years: special provisions

(1) In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if subsection (1)(b) read--

" (b) there is an excessive increase in the amount so calculated over the relevant notional amount, that is, the amount which would in the Secretary of State's opinion have been calculated by the authority in relation to the preceding financial year under section 95(4) on the assumption that that year was a chargeable financial year and on such additional assumptions as he thinks fit. "

(2) In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if subsection (2)(b) read--

" (b) there is an excessive increase in that aggregate over the relevant notional aggregate, that is, the amount which would in the Secretary of State's opinion have been the aggregate amount of precepts issued by the authority for the preceding financial year on the assumption that that year was a chargeable financial year and on such additional assumptions as he thinks fit. "

(3) In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if in subsection (4) "this Part" read "Part I of the Rates Act 1984".

(4) Where the Secretary of State decides under section 100 above to designate an authority as regards the financial year beginning in 1990, subsections (5) and (6) below shall apply.

(5) Where this subsection applies, section 102 above shall have effect as if the following appeared after subsection (1)(a)--

" (aa) where subsection (1A) below applies, the matters there mentioned, " .

(6) Where this subsection applies, section 102 above shall have effect as if the following appeared after subsection (1)--

" (1A) This subsection applies if the decision to designate is made under section 100(1)(b) or (2)(b) above; and the matters referred to in subsection (1)(aa) above are--

(a) the relevant notional amount or the relevant notional aggregate (as the case may be), and

(b) the additional assumptions made in arriving at that amount or aggregate. "

(7) If the Secretary of State decides that paragraph 12 of Schedule 8 below is not to have effect in relation to a transitional year, as regards the year section 101 above shall have effect as if in subsections (2)(b) and (3)(c) "12" read "13".

104 Challenge of maximum amount

(1) This section applies where a designated authority informs the Secretary of State by notice in writing under section 102(5)(a) above.

(2) If the authority is a charging authority, after considering any information he thinks is relevant the Secretary of State shall (subject to subsection (8) below) make an order stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed.

(3) Subject to subsection (4) below, the amount stated under subsection (2) above may be the same as, or greater or smaller than, that stated in the notice under section 102(1)(c) above.

(4) The amount stated under subsection (2) above may not exceed the amount already calculated by the authority in relation to the year under section 95(4) above unless, in the Secretary of State's opinion, the authority failed to comply with section 95 above in making the calculation.

(5) If the authority is a precepting authority, after considering any information he thinks is relevant the Secretary of State shall (subject to subsection (8) below) make an order stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed.

(6) Subject to subsection (7) below, the amount stated under subsection (5) above may be the same as, or greater or smaller than, that stated in the notice under section 102(1)(c) above.

(7) The amount stated under subsection (5) above may not exceed the aggregate amount of precepts already issued by the authority for the year unless, in the Secretary of State's opinion, the authority failed to fulfil section 68(3) or 69(3) or (4) above in issuing any precept.

(8) The power to make an order under this section shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of the House of Commons.

(9) An order under this section may relate to two or more authorities.

(10) As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority in the order.

(11) When he serves a notice under subsection (10) above on a precepting authority the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.

(12) In construing subsection (4) above any calculation for which another has been substituted at the time of designation shall be ignored.

(13) In construing subsection (7) above any precept for which another has been substituted at the time of designation shall be ignored.

105 Acceptance of maximum amount

(1) This section applies where a designated authority informs the Secretary of State by notice in writing under section 102(5)(b) above.

(2) If the authority is a charging authority, as soon as is reasonably practicable after he receives the notice the Secretary of State shall serve on the authority a notice stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.

(3) If the authority is a precepting authority, as soon as is reasonably practicable after he receives the notice the Secretary of State shall serve on the authority a notice stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.

(4) When he serves a notice under subsection (3) above the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.

106 No challenge or acceptance

(1) This section applies where the period mentioned in section 102(5) above ends without a designated authority informing the Secretary of State by notice in writing under section 102(5)(a) or (b) above.

(2) If the authority is a charging authority, as soon as is reasonably practicable after the period ends the Secretary of State shall (subject to subsection (4) below) make an order stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.

(3) If the authority is a precepting authority, as soon as is reasonably practicable after the period ends the Secretary of State shall (subject to subsection (4) below) make an order stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.

(4) The power to make an order under this section shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of the House of Commons.

(5) An order under this section may relate to two or more authorities.

(6) As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority in the order.

(7) When he serves a notice under subsection (6) above on a precepting authority the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.

107 Substituted calculations and precepts

(1) A charging authority which has received a notice under section 104(10), 105(2) or 106(6) above shall make substitute calculations in relation to the year in accordance with section 95 above, but--

(a) section 95(9) shall be ignored for this purpose, and

(b) the calculations shall be made so as to secure that the amount calculated under section 95(4) does not exceed that stated in the notice.

(2) A precepting authority which has received a notice under section 104(10), 105(3) or 106(6) above shall issue, in substitution for any precept or precepts previously issued by it for the year, a precept or precepts in accordance with sections 68 to 70 above, but--

(a) section 68(2) shall be ignored for this purpose, and

(b) the amount of the precept, or the aggregate amount of the precepts, issued by the authority for the year under this section shall not exceed that stated in the notice.

(3) Where calculations are made under subsection (1) above the following provisions apply accordingly--

(a) Part II,

(b) sections 74, 75, 97, 99 and 100(1)(b) and (6) above, and

(4) Where a precept is issued under subsection (2) above the following provisions apply accordingly--

(a) sections 32(4) and (5), 33(3) and (11), 35(1) to (3), (5) and (8), 71(5) and (6), 72, 74, 99 and 100(2)(b) and (7) above, and

(b) sections 110(2), 138(2)(d) and 139(2)(b) below.

108 Failure to substitute

(1) Subsection (2) below applies if a charging authority which has received a notice under section 104(10), 105(2) or 106(6) above fails to comply with section 107(1) above before the end of the period of 21 days beginning with the day on which it receives the notice.

(2) During the period of restriction the authority shall have no power to transfer any amount from its collection fund to its general fund or to the City fund (as the case may be) and sections 97 and 98 above shall have effect accordingly.

(3) For the purposes of subsection (2) above the period of restriction is the period which--

(a) begins at the end of the period mentioned in subsection (1) above, and

(b) ends at the time (if any) when the authority complies with section 107(1) above.

(4) Subsection (5) below applies if a precepting authority which has received a notice under section 104(10), 105(3) or 106(6) above fails to comply with section 107(2) above before the end of the period of 21 days beginning with the day on which it receives the notice.

(5) During the period of restriction any authority to which the precepting authority has power to issue a precept shall have no power to pay anything in respect of a precept issued by the precepting authority for the year.

(6) For the purposes of subsection (5) above the period of restriction is the period which--

(a) begins at the end of the period mentioned in subsection (4) above, and

(b) ends at the time (if any) when the precepting authority complies with section 107(2) above.

109 Other financial requirements

(1) This section applies where an order under section 104 above states in the case of an authority an amount greater than that stated in the notice under section 102(1)(c) above.

(2) The Secretary of State may decide to impose on the authority concerned such requirements relating to its expenditure or financial management as he thinks appropriate.

(3) If he does so decide he shall include a statement of his decision and of the requirements in the notice served on the authority under section 104(10) above.

(4) The authority shall comply with any such requirements, and shall report to the Secretary of State whenever he directs it to do so on the extent to which they have been complied with.

110 Information

(1) A charging authority shall notify the Secretary of State in writing of any amount calculated by it under section 95(4) above, whether originally or by way of substitute.

(2) A relevant precepting authority shall notify the Secretary of State in writing of the amount of any precept issued by it under this Act, whether originally or by way of substitute.

(3) A notification under subsection (1) or (2) above must be given before the end of the period of seven days beginning with the day on which the calculation is made or the precept is issued (as the case may be).

(4) The Secretary of State may serve on a charging authority or relevant precepting authority a notice requiring it to supply to him such other information as is specified in the notice and required by him for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Part.

(5) The authority shall supply the information required if it is in its possession or control, and shall do so in such form and manner, and at such time, as the Secretary of State specifies in the notice.

(6) An authority may be required under subsection (4) above to supply information at the same time as it gives a notification under subsection (1) or (2) above or at some other time.

(7) If an authority fails to comply with subsection (1) or (2) above, or with subsection (5) above, the Secretary of State may decide whether to exercise his powers, and how to perform his functions, under this Part on the basis of such assumptions and estimates as he sees fit.

(8) In deciding whether to exercise his powers, and how to perform his functions, under this Part the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.

Part VIII Financial Administration

111 Interpretation

(1) This section applies for the purposes of this Part.

(2) Each of the following is a relevant authority

(a) a county council,

(b) a district council,

(d) the Inner London Education Authority,

(e) a metropolitan county police authority,

(f) the Northumbria Police Authority,

(g) a metropolitan county fire and civil defence authority,

(h) the London Fire and Civil Defence Authority,

(i) a metropolitan county passenger transport authority,

(j) a waste disposal authority,

(k) the Council of the Isles of Scilly,

(l) a combined police authority, and

(m) a combined fire authority.

(3) The [1972 c. 70.] 1972 Act is the Local Government Act 1972 and the [1985 c. 51.] 1985 Act is the Local Government Act 1985.

(4) The commencement day is the day on which this Part comes into force.

(5) This Part shall come into force at the end of the period of 2 months beginning with the day on which this Act is passed.

112 Financial administration as to certain authorities

(1) On and after the commencement day each authority mentioned in subsection (2) below shall make arrangements for the proper administration of its financial affairs and shall secure that one of its officers has responsibility for the administration of those affairs.

(2) The authorities are--

(a) any combined police authority, and

(b) any combined fire authority.

113 Qualifications of responsible officer

(1) On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority under section 151 of the 1972 Act, section 73 of the 1985 Act or section 112 above shall fulfil the requirement in one (or the requirements in each) of the paragraphs of subsection (2) below.

(2) The requirements are that--

(a) he is a member of one or more of the bodies mentioned in subsection (3) below;

(b) immediately before the commencement day he had responsibility for the administration of the financial affairs of any of the authorities mentioned in section 111(2)(a) to (k) above under section 151 of the 1972 Act or section 73 of the 1985 Act.

(3) The bodies are--

(a) the Institute of Chartered Accountants in England and Wales,

(b) the Institute of Chartered Accountants of Scotland,

(d) the Chartered Institute of Public Finance and Accountancy,

(e) the Institute of Chartered Accountants in Ireland,

(f) the Chartered Institute of Management Accountants, and

(g) any other body of accountants established in the United Kingdom and for the time being approved by the Secretary of State for the purposes of this section.

(4) The authority mentioned in subsection (2)(b) above need not be the same as that under consideration for the purpose of applying subsection (1) above.

114 Functions of responsible officer as regards reports

(1) On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority under section 151 of the 1972 Act, section 73 of the 1985 Act or section 112 above shall have the duties mentioned in this section, without prejudice to any other functions; and in this section he is referred to as the chief finance officer of the authority.

(2) The chief finance officer of a relevant authority shall make a report under this section if it appears to him that the authority, a committee or officer of the authority, or a joint committee on which the authority is represented--

(a) has made or is about to make a decision which involves or would involve the authority incurring expenditure which is unlawful,

(b) has taken or is about to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency on the part of the authority, or

(3) The chief finance officer of a relevant authority shall make a report under this section if it appears to him that the expenditure of the authority incurred (including expenditure it proposes to incur) in a financial year is likely to exceed the resources (including sums borrowed) available to it to meet that expenditure.

(4) Where a chief finance officer of a relevant authority has made a report under this section he shall send a copy of it to--

(a) the person who at the time the report is made has the duty to audit the authority's accounts, and

(b) each person who at that time is a member of the authority.

(5) Subject to subsection (6) below, the duties of a chief finance officer of a relevant authority under subsections (2) and (3) above shall be performed by him personally.

(6) If the chief finance officer is unable to act owing to absence or illness his duties under subsections (2) and (3) above shall be performed--

(a) by such member of his staff as is a member of one or more of the bodies mentioned in section 113(3) above and is for the time being nominated by the chief finance officer for the purposes of this section, or

(b) if no member of his staff is a member of one or more of those bodies, by such member of his staff as is for the time being nominated by the chief finance officer for the purposes of this section.

(7) A relevant authority shall provide its chief finance officer with such staff, accommodation and other resources as are in his opinion sufficient to allow his duties under this section to be performed.

(8) In this section--

(a) references to a joint committee are to a committee on which two or more relevant authorities are represented, and

(b) references to a committee (joint or otherwise) include references to a sub-committee.

115 Authority's duties as regards reports

(1) This section applies where copies of a report under section 114 above have been sent under section 114(4) above.

(2) The authority shall consider the report at a meeting where it shall decide whether it agrees or disagrees with the views contained in the report and what action (if any) it proposes to take in consequence of it.

(3) The meeting must be held not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.

(4) Section 101 of the 1972 Act (delegation) shall not apply to the duty under subsection (2) above where the authority is one to which that section would apply apart from this subsection.

(5) If the report was made under section 114(2) above, during the prohibition period the course of conduct which led to the report being made shall not be pursued.

(6) If the report was made under section 114(3) above, during the prohibition period the authority shall not enter into any new agreement which may involve the incurring of expenditure (at any time) by the authority.

(7) If subsection (5) above is not complied with, and the authority makes any payment in the prohibition period as a result of the course of conduct being pursued, it shall be taken not to have had power to make the payment (notwithstanding any obligation to make it under contract or otherwise).

(8) If subsection (6) above is not complied with, the authority shall be taken not to have had power to enter into the agreement (notwithstanding any option to do so under contract or otherwise).

(9) In this section "the prohibition period" means the period--

(a) beginning with the day on which copies of the report are sent, and

(b) ending with the first business day to fall after the day (if any) on which the authority's consideration of the report under subsection (2) above is concluded.

(10) If subsection (3) above is not complied with, it is immaterial for the purposes of subsection (9)(b) above.

(11) The nature of the decisions made at the meeting is immaterial for the purposes of subsection (9)(b) above.

(12) In subsection (9)(b) above "business day" means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England and Wales.

116 Information about meetings

(1) Where it is proposed to hold a meeting under section 115 above the authority's proper officer shall as soon as is reasonably practicable notify its auditor of the date, time and place of the proposed meeting.

(2) As soon as is reasonably practicable after a meeting is held under section 115 above the authority's proper officer shall notify its auditor of any decision made at the meeting.

(3) For the purposes of this section an authority's proper officer is the person to whom the authority has for the time being assigned responsibility to notify its auditor under this section.

(4) For the purposes of this section an authority's auditor is the person who for the time being has the duty to audit its accounts.

Part IX Existing Rates, Precepts and Grants

117 Rates and precepts: abolition

(1) The [1967 c. 9.] General Rate Act 1967 shall not have effect as regards any time after 31 March 1990.

(2) As regards any time after 31 March 1990 the Common Council shall have no power to make or levy a rate under section 15 or 18 of the [1907 c. cx1.] City of London (Union of Parishes) Act 1907, the [1910 c. xxx.] City of London (Tithes and Rates) Act 1910 or section 68(1) of the [1963 c. 33.] London Government Act 1963 (general rate, poor rate and St. Botolph tithe rate).

(3) Neither the sub-treasurer of the Inner Temple nor the under-treasurer of the Middle Temple shall have power to make or levy a rate as regards any time after 31 March 1990.

(4) No precepting authority shall have power to issue a precept in respect of a chargeable financial year, except as provided by this Act.

(5) In subsection (6) below "levying body" means any body which--

(a) is established by or under an Act,

(b) apart from subsection (6) below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and

(c) is not a precepting authority, combined police authority, combined fire authority, magistrates' courts committee or probation committee.

(6) In respect of any chargeable financial year no levying body shall have power under the Act concerned to issue a precept to, make a levy on or have its expenses paid by the council concerned.

(7) In subsections (5) and (6) above "Act" includes a private or local Act.

(8) The Secretary of State may make regulations providing that the preceding provisions of this section shall have effect subject to prescribed savings.

118 Rates: power to abolish or modify

(1) This section applies as regards any body--

(a) which is established by or under an Act,

(b) which as regards the financial year beginning in 1989 has power (conferred by or under an Act) to levy a rate by reference to the value or yearly value of property, and

(2) The Secretary of State may by regulations provide as mentioned in one of the following paragraphs as regards any such body--

(a) that the body shall have no power to levy the rate as regards any time specified in the regulations and falling after 31 March 1990;

(b) that the body's power to levy the rate as regards any time specified in the regulations and falling after 31 March 1990 shall be modified in a manner specified in the regulations.

(3) Regulations providing as mentioned in subsection (2)(b) above as regards a body may include provision--

(a) as to the property (or description of property) in respect of which the rate may be levied and the property (or description of property) in respect of which the rate may not be levied;

(b) as to the body's expenditure, or the proportion of its expenditure, which may be met from the proceeds of the rate.

(4) Regulations may provide as mentioned in this section in such way as the Secretary of State thinks fit (whether by amending provisions or otherwise).

(5) In this section "Act" includes a private or local Act.

119 Statutory references to rating

(1) This section applies in the case of a provision which is made by or under an Act and refers to a rate or a rateable value or any other factor connected with rating.

(2) The Secretary of State may make regulations providing that the reference shall instead be to some factor other than the one connected with rating.

(3) The regulations may provide as mentioned in subsection (2) above as regards such provision, or provisions of such description, as may be prescribed.

(4) The regulations may provide as mentioned in subsection (2) above in such way as the Secretary of State thinks fit (whether by amending provisions or otherwise).

(5) In this section "Act" includes a private or local Act.

120 Refund of overpayments

Section 9(2) of the 1967 Act (restrictions on refund of overpayments) shall have effect, and be deemed always to have had effect, as if after paragraph (b) there were inserted-- " ; or

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