# The Post-War Credit (Income Tax) Regulations 1959, Regulation 3


For the purposes of subsection (2) of Section 1 of the Income Tax (Repayment of Post-War Credits) Act, 1959, a person entitled to a Post-War Credit shall be qualified to receive repayment in any of the following circumstances:—
(1) if he has attained the age of 63 years if a man, or 58 years if a woman; or
(2) if he is entitled to the Credit as the personal representative or beneficiary of a deceased person, or if he is a person whose title to the Credit depends on an assignment or charge;
provided that a person shall not be qualified to receive repayment of a Credit if his title depends solely on an assignment or charge made after 6th April, 1954, which would have been void under the provisions of subsection (2) of Section 15 of the Finance Act, 1954, if it had been made on or after 30th July, 1954; or
(3) if
(i) he is certified by the responsible authority as being a person in whose case a decision that he shall be given assistance under Part II of the National Assistance Act, 1948 , or under the National Assistance Act (Northern Ireland), 1948, has been in force for any continuous period of twelve weeks ending after the seventh day of April, 1959; and
(ii) an application for repayment has been made not later than six months after the end of such period or within such longer time as the Commissioners of Inland Revenue may allow; or
(4) if he is certified by the responsible authority as being, after the seventh day of April, 1959, a person named in a register of blind persons compiled under Section 29 of the National Assistance Act, 1948, or under Section 14 of the Welfare Services Act (Northern Ireland), 1949; or
(5) if he is certified by the responsible authority as having been in receipt in respect of any period after the seventh day of April, 1959, of—
(a) unemployability supplement under Section 13, or constant attendance allowance under Section 15, of the National Insurance (Industrial Injuries) Act, 1946, or of the National Insurance (Industrial Injuries) Act (Northern Ireland), 1946; or
(b) unemployability supplement or constant attendance allowance by virtue of regulations made under Section 82 of the National Insurance (Industrial Injuries) Act, 1946, as extended by Section 6 of the National Insurance (Industrial Injuries) Act, 1953, or under Section 81 of the National Insurance (Industrial Injuries) Act (Northern Ireland), 1946, as extended by Section 5 of the National Insurance (Industrial Injuries) Act (Northern Ireland), 1953, or by virtue of any Scheme made under the Industrial Diseases (Benefit) Acts, 1951 and 1954; or
(c) unemployability supplement or constant attendance allowance under a Service Pensions Instrument, Personal Injuries Scheme or 1914–1918 War Injuries Scheme—
or as being a person who would be, or would have been, in receipt in respect of any such period of—
(i) unemployability supplement but for the operation in his case of subsection (3) of Section 14 of the National Insurance (Industrial Injuries) Act, 1946, or of the National Insurance (Industrial Injuries) Act (Northern Ireland), 1946, or but for the fact that, being in receipt of sickness benefit under the National Insurance Act, 1946, or the National Insurance Act (Northern Ireland), 1946, he has not made a claim for that supplement; or
(ii) constant attendance allowance but for the fact that he is or was undergoing treatment in a hospital or similar institution.

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Source: https://www.legislation.gov.uk/uksi/1959/876/regulation/3 (the official version)
Page: https://openlegislation.uk/post-war-credit-income-tax-regulations-1959/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.