(1) Subsection (2) applies to an amount that:
(a) would have been payable on or after 20 March 2000; and
(b) represents an entitlement that arose before 20 March 2000 under a provision of the 1991 Act as in force before that date.
(2) For the purposes of section 242, an amount to which this subsection applies is taken to be payable, on and after 20 March 2000, under the social security law.
(3) A debt due under the 1991 Act before 20 March 2000 and remaining unpaid on that date is taken to be a debt due under the social security law.