{
  "url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1959/note",
  "json_url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1959/note.json",
  "legislation": "uksi/1959/876",
  "legislation_title": "The Post-War Credit (Income Tax) Regulations 1959",
  "legislation_url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1959",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "These Regulations prescribe the qualifications to receive repayment of Post-War Credits.\nThe classes who qualify are set out in Regulation 3 and are:—\n(1) Age: men aged 63 or over and women aged 58 or over;\n(2) Death: the personal representatives or beneficiaries of Credit holders who have died;\n(3) Hardship:\n(a) persons who for a continuous period of 12 weeks ending after 7th April, 1959, have been receiving National Assistance;\n(b) persons who, after 7th April, 1959, are persons named in a register of blind persons required under statute to be kept by a local authority;\n(c) persons who, after 7th April, 1959, are receiving constant attendance allowance or unemployability supplement under the War Pensions Instruments, the Industrial Injuries Acts, or the Industrial Diseases (Benefit) Acts, or who would have been in receipt of unemployability supplement if they had not claimed an alternative benefit, or would have been in receipt of constant attendance allowance but for being a hospital in-patient.\nIn the hardship cases the responsible authority, as defined in Regulation 2(3), will certify the facts on which the claim is based.\nRegulation 5 provides that the trustee in bankruptcy may claim repayment of a Credit when the bankrupt would have been qualified to receive repayment had he not become bankrupt. This preserves the law which has been in force since 1954.\nRegulation 6 lays down certain requirements for verifying applications for repayment of Credits.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1959/876/note",
    "retrieved_at": "2026-10-30T00:53:49.814537+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."
}