{
  "url": "https://openlegislation.uk/post-war-credit-income-tax-no-2-regulations-1972/regulation-3",
  "json_url": "https://openlegislation.uk/post-war-credit-income-tax-no-2-regulations-1972/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "For the purposes of section 1(2) of the Income Tax (Repayment of Post-War Credits) Act 1959, a person entitled to a post-war credit who, apart from these Regulations, is not qualified to receive payment thereof, shall be so qualified on the date specified in Regulation 4.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1972/1840/regulation/3",
    "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."
}