In the case of any compensation payment the whole or part of which is made—
(a)in consequence of an action under the [1976 c. 30.] Fatal Accidents Act 1976, or
(b)in circumstances where, had an action been brought, it would have been brought under that Act, or
(c)in respect of a liability arising by virtue of section 1 of the [1976 c. 13.] Damages (Scotland) Act 1976,
regulations may make provision for estimating or calculating the portion of the payment which is to be regarded as so made for the purposes of section 81(3)(c) or (d) above.