149 Provisions supplementary to section 148

149  Provisions supplementary to section 148

(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 [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

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