# The Post-War Credit (Income Tax) (No. 2) Regulations 1972, Regulation 4


The date on which a person within Regulation 3 shall be qualified to receive payment of the credit shall depend on the first letter of his surname on 1st January 1973 and shall be the date in 1973 specified in column 2 below corresponding to the position of the said first letter in column 1:—
Column 1
Column 2
A—C
January 1
D—G
March 1
H—L
May 1
M—O
July 1
P—S
September 1
T—Z
November 1

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Source: https://www.legislation.gov.uk/uksi/1972/1840/regulation/4 (the official version)
Page: https://openlegislation.uk/post-war-credit-income-tax-no-2-regulations-1972/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.