38.This section requires the Secretary of State to make provision for an independent review of all council tax reduction schemes made under the provisions of the Act within three years of the Act coming into effect. This applies both to schemes made under new section 13A(1)(a) of the LGFA 1992 in relation to England, and under regulations made under new section 13A(1)(b) of the LGFA 1992 in relation to Wales (new section 13A is inserted into the LGFA 1992 by section 10 of this Act).