“the Administration Act” means the Social Security Administration Act 1992 (c. 5);

“the SSCBA” means the Social Security Contributions and Benefits Act 1992 (c. 4);

“subordinate legislation” has the same meaning as in the Interpretation Act 1978 (c. 30);

“tax year” has the same meaning as in Parts 1 to 6 of the SSCBA (see section 122(1) of that Act).