Social Security Contributions and Benefits Act 1992

149 Provisions supplementary to section 148. E+W+S

(1) For the purposes of section 148 above the Channel Islands, the Isle of Man and Gibraltar shall be treated as though they were part of the United Kingdom.

(2) A person shall be treated for the purposes of section 148(1)(b) above as entitled to a payment of a qualifying benefit if he would be so entitled—

(a) in the case of a qualifying benefit [F1 other than state pension credit], but for the fact that he or, if he is a member of a couple, the other member is entitled to receive some other payment out of public funds;

(b) in the case of [F2 state pension credit], but for the fact that his income or, if he is a member of a couple, the income of the other member was exceptionally of an amount which resulted in his having ceased to be entitled to [F2 state pension credit].

(3) A person shall be treated for the purposes of section 148(2)(c)(i) above as entitled in respect of the other member of the couple to an increase in a payment of a qualifying benefit if he would be so entitled—

(a) but for the fact that he or the other member is entitled to receive some other payment out of public funds;

(b) but for the operation of any provision of F3 ... paragraph 6(4) of Schedule 7 to this Act or any regulations made under paragraph 6(3) of that Schedule whereby entitlement to benefit is affected by the amount of a person’s earnings in a given period.

(4) For the purposes of section 148 above a person shall be taken not to be entitled to a payment of a war disablement pension unless not later than the end of the relevant week he has attained [F4 pensionable age].

(5) A sum payable under section 148 above shall not be treated as benefit for the purposes of any enactment or instrument under which entitlement to the relevant qualifying benefit arises or is to be treated as arising.

(6) A payment and the right to receive a payment—

(a) under section 148 above or any enactment corresponding to it in Northern Ireland; or

(b) under regulations relating to widows which are made by the Secretary of State under any enactment relating to police and which contain a statement that the regulations provide for payments corresponding to payments under that section,

shall be disregarded for all purposes of income tax and for the purposes of any enactment or instrument under which regard is had to a person’s means.

Textual Amendments

F1 Words in s. 149(2)(a) substituted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 6(2)(a); S.I. 2003/1766, art. 2(a)

F2 Words in s. 149(2)(b) substituted (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 6(2)(b); S.I. 2003/1766, art. 2(a)

F3 Words in s. 149(3)(b) repealed (6.4.2010 with savings until 6.4.2020) by Pensions Act 2007 (c. 22), ss. 4(4), 27(4)(b), Sch. 1 para. 17, Sch. 7 Pt. 2 (with s. 4(5)-(8))

F4 Words in s. 149(4) substituted (6.12.2018) by Pensions Act 2007 (c. 22), s. 13(3), Sch. 1 para. 43