# The Post-War Credit (Income Tax) (No. 2) Regulations 1972, Regulation 3


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.

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Source: https://www.legislation.gov.uk/uksi/1972/1840/regulation/3 (the official version)
Page: https://openlegislation.uk/post-war-credit-income-tax-no-2-regulations-1972/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.