Paragraph 2 Claimants eligible for protectionF1
This Schedule applies where the claimant has been issued with a tax credit closure notice and—
the claimant was entitled to an award of child tax credit on the migration day; and
either—
the claimant was entitled to an award of state pension credit when the tax credit closure notice was issued; or
the claimant made a claim for state pension credit on or after the issue of the tax credit closure notice and before the expiry of one month beginning with the deadline day specified in that notice.
This Schedule does not apply where—
the claimant was a member of a couple for the purposes of the child tax credit award when the tax credit closure notice was issued but is a single person or a member of a different couple for the purposes of state pension credit on the migration day; or
the claimant was a single person for the purposes of the child tax credit award when the tax credit closure notice was issued but is a member of a couple for the purposes of state pension credit on the migration day.