Paragraph 1 InterpretationF1

In this Schedule—

• “HMRC” means His Majesty’s Revenue and Customs;

• “indicative SPC amount” has the meaning given in paragraph 5;

• “migration day” in relation to a claimant means the day before the day specified in paragraph (1) of article 3B (saving to cease following issue of tax credit closure notice) of the No. 32 Order;

• “the No. 32 Order” means the Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019;

• “tax credit”, “child tax credit” and “working tax credit” have the same meaning as in the Tax Credits Act 2002.