The provision defines "benefit" to include a comprehensive list of social payments: illness benefit; jobseeker’s benefit (including self‑employed and pay‑related variants); Covid‑19 pandemic unemployment payment; injury benefit; carer’s benefit and carer’s allowance; State pensions (contributory, transition and non‑contributory); invalidity, blind and disability pensions; incapacity supplement; supplementary welfare allowance; pre‑retirement allowance; farm assist; bereaved partner’s pensions; one‑parent family payment; guardian and death benefits under specified sections; working family payment and back to work family dividend. "Relevant person" is as defined in section 99(1) or, as appropriate, section 179(1).

Notwithstanding other provisions, specified payments continue after death for set periods: where a deceased recipient was receiving an increase for a qualified adult or their spouse/civil partner/cohabitant receives a benefit, the deceased’s benefit continues for 6 weeks to the qualified adult, spouse, civil partner or cohabitant; increases for a qualified child or qualified adult continue for 6 weeks; one‑parent family payment continues for 6 weeks where the sole qualified child dies; carer’s benefit continues for 6 weeks after the death of the cared‑for person; carer’s allowance for 12 weeks; domiciliary care allowance for 3 months; parent’s benefit continues following the child’s death; working family payment and back to work family dividend continue to spouse/civil partner/cohabitant for 6 weeks or for the remainder of the 52‑week or 104‑week statutory period respectively, whichever is the lesser. Entitlement to bereaved partner’s pensions, guardian’s payments, certain death benefits or one‑parent family payment as a widow/widower does not commence until after the applicable 6‑week period except as regulations otherwise provide.