{
  "url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/note",
  "json_url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978/note.json",
  "legislation": "uksi/1978/662",
  "legislation_title": "The Post-War Credit (Income Tax) Order 1978",
  "legislation_url": "https://openlegislation.uk/post-war-credit-income-tax-order-1978",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1978/662/note",
    "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."
}