{
  "url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978",
  "json_url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978.json",
  "id": "uksi/1978/662",
  "title": "The Post-War Credit (Income Tax) Order 1978",
  "short_title": "Post-War Credit (Income Tax) 1978",
  "long_title": "Under Regulations made in March 1972 a person who can produce a post-war credit certificate can claim repayment of his or her post-war credits regardless of other circumstances. Other Regulations provide for repayment of post-war credits in various circumstances where the claimant cannot, or may not be able to, produce a post-war credit certificate. The present Order extinguishes the right to repayment of post-war credit where an application has not been made by 31st December 1978 unless the applicant can produce a post-war credit certificate. The Order also provides that no one shall be entitled after 31st December 1978 to require that a post-war credit certificate be issued to him.",
  "citation": "S.I. 1978/662",
  "type": "uksi",
  "year": "1978",
  "number": "662",
  "version": "current",
  "date": "1978-05-04",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "1978-05-19",
      "size": null,
      "url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/pdf/uksi_19780662_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1978/662/pdfs/uksi_19780662_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1978/662",
    "retrieved_at": "2026-10-29T19:35:40.573484+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."
}