# The Post-War Credit (Income Tax) (No. 2) Regulations 1972, Regulation 5


No payment shall be made by virtue of these Regulations unless a written application therefor has been made to the Commissioners of Inland Revenue in the form required by them.

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Source: https://www.legislation.gov.uk/uksi/1972/1840/regulation/5 (the official version)
Page: https://openlegislation.uk/post-war-credit-income-tax-no-2-regulations-1972/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.