# The Post-War Credit (Income Tax) Regulations 1959, Regulation 4


(1) The responsible authority shall not issue a certificate for the purposes of paragraph (5) of Regulation 3 of these Regulations unless any question arising under that paragraph whether a person would be or would have been in receipt of unemployability supplement or constant attendance allowance has been determined, and any such question shall be determined in like manner as a question as to the right to that supplement or allowance.
(2) Notwithstanding a decision in relation to unemployability supplement of a local appeal tribunal constituted under the National Insurance (Industrial Injuries) Act, 1946, or under the National Insurance (Industrial Injuries) Act (Northern Ireland), 1946, in favour of an applicant for the repayment of a Post-War Credit, the responsible authority may withhold the issue of a certificate for the purposes of the said paragraph until after the time limited for an appeal against the decision has expired or, where such an appeal is brought, until after the decision on that appeal has been given.

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Source: https://www.legislation.gov.uk/uksi/1959/876/regulation/4 (the official version)
Page: https://openlegislation.uk/post-war-credit-income-tax-regulations-1959/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.