(1) If one provision of the 1991 Act and one provision of this Act have the same legal effect, the 2 provisions correspond to each other.
(2) If:
(a) a provision of the 1991 Act has a particular legal effect in relation to a number of payment types; and
(b) a provision of this Act has that legal effect in relation to one or more, but not all, of those payment types;
the provisions correspond to each other, for the purpose of subsection (1), in relation to the payment types referred to in paragraph (b).
(3) In this section:
"legal effect" includes conferring the power to issue an instrument.
"payment type" means a pension, benefit or allowance.