§ 31E. (1) Regulations may make provision as to any case 134 where a charging authority or a levying authority has allowed a community charge benefit to a person and the amount allowed is less than the amount to which he is entitled in respect of the benefit.
§ (2) In particular, as regards any prescribed case where the benefit is in respect of a contribution period the regulations may provide that—
- (a) a sum equal to the difference shall be due from the authority to the person concerned;
- (b) any liability under any provision included under paragraph (a) above shall be met by payment and not by such reductions as are mentioned in section 31A(4) above (whatever the form the benefit actually allowed takes);
- (c) there is to be no adjustment as between the person concerned and the charge payer, or as between the charge payer and the authority concerned.
§ (3) For the purposes of subsection (2) above the charge payer is—
- (a) in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act;
- (b) in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the 1987 Act