{
  "url": "https://openlegislation.uk/state-pension-credit-regulations-2002/schedule-IIB/paragraph-1",
  "json_url": "https://openlegislation.uk/state-pension-credit-regulations-2002/schedule-IIB/paragraph-1.json",
  "legislation": "uksi/2002/1792",
  "legislation_title": "The State Pension Credit Regulations 2002",
  "legislation_url": "https://openlegislation.uk/state-pension-credit-regulations-2002",
  "path": "schedule/IIB/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Interpretation",
  "text": "In this Schedule—\n“HMRC” means His Majesty’s Revenue and Customs;\n“indicative SPC amount” has the meaning given in paragraph 5;\n“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;\n“the No. 32 Order” means the Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019;\n“tax credit”, “child tax credit” and “working tax credit” have the same meaning as in the Tax Credits Act 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2B inserted (8.6.2024) by The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (S.I. 2024/611), regs. 1(1), 4(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1792/schedule/IIB/paragraph/1",
    "retrieved_at": "2026-11-05T03:44:20.157383+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}