97.—(1) Where a person has been paid a sum of housing benefit under a determination which is subsequently revised upon review or further review, any sum paid in respect of a period covered by the subsequent determination shall be offset against arrears of entitlement under the subsequent determination except to the extent that the sum exceeds the arrears and shall be treated as properly paid on account of them.
(2) No amount may be offset under paragraph (1) which has been determined to be a recoverable overpayment under regulation 99 (recoverable overpayments).