Article 3

Except in the case of a person qualified to receive payment of a post-war credit under the Post-War Credit (Income Tax) Regulations 1972, no repayment of any post-war credit shall be made unless a written application therefor has been made to the Commissioners of Inland Revenue in the form required by them on or before 31st December 1978.

No amount shall be ascertained, recorded or notified under section 7 of the Finance Act 1941 after 31st December 1978.