141 Payments to and from authorities

141  Payments to and from authorities

(1)     The Secretary of State may make regulations in relation to any case where—

(a)     he is liable to pay to a receiving authority at any time an amount or amounts under one or more of the first relevant provisions, and

(b)     the authority is liable to pay to him at the same time an amount or amounts under one or more of the second relevant provisions.

(2)     The regulations may provide that if the total of the amount or amounts mentioned in subsection (1)(a) above exceeds the total of the amount or amounts mentioned in subsection (1)(b) above, he may set off the latter in paying the former.

(3)     The regulations may provide that if the total of the amount or amounts mentioned

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