{
  "url": "https://openlegislation.uk/post-war-credit-income-tax-no-2-regulations-1972/note",
  "json_url": "https://openlegislation.uk/post-war-credit-income-tax-no-2-regulations-1972/note.json",
  "legislation": "uksi/1972/1840",
  "legislation_title": "The Post-War Credit (Income Tax) (No. 2) Regulations 1972",
  "legislation_url": "https://openlegislation.uk/post-war-credit-income-tax-no-2-regulations-1972",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "Under Regulations made between 1959 and 1962, a person is entitled to receive payment of his or her post-war credits on age grounds (60 for men, 55 for women) or if certain other conditions are satisfied (e.g. 26 weeks' continuous registered unemployment, 12 weeks' continuous receipt of supplementary benefit, etc.). Moreover, under Regulations made in March 1972, a person who could produce a post-war credit certificate could claim repayment of his post-war credits. (As to previous Regulations, see S.I. 1959/876, 1960/769, 1962/2455, 1972/374.)\nThe present Regulations provide for the payment of post-war credits to persons who do not satisfy any of the existing Regulations and, in particular, to people who cannot produce a post-war credit certificate. These credit holders will qualify on an alphabetic basis, on the dates prescribed in Regulation 4.\nUnder Regulation 5 a properly completed application form will be required.\nRegulation 6 lays down requirements for verifying applications for credits (for example, giving particulars of wartime employments).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1972/1840/note",
    "retrieved_at": "2026-10-29T22:23:27.204880+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."
}