139 Arrangements for community charge benefits

139  Arrangements for community charge benefits

(1)ÌýÌýÌýÌý [Council 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 [council tax benefit scheme]) is to be administered by the appropriate authority.

[(2)ÌýÌýÌýÌý For the purposes of this section the appropriate authority is the billing authority or [local authority in Scotland] which levied the council tax as regards which a person is entitled to the benefit.]

[(4)ÌýÌýÌýÌý 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

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