{
  "url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1972/introduction",
  "json_url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1972/introduction.json",
  "legislation": "uksi/1972/374",
  "legislation_title": "The Post-War Credit (Income Tax) Regulations 1972",
  "legislation_url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1972",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nLaid before House of Commons in draft\nMade 10th March 1972\nComing into Operation 1st April 1972\nWhereas a draft of the following Regulations was laid before the Commons House of Parliament and approved by resolution:\nNow, therefore, the Lords Commissioners of Her Majesty's Treasury, in exercise of the powers conferred upon them by sections 1, 3 and 5 of the Income Tax (Repayment of Post-War Credits) Act 1959, and of all other powers enabling them in that behalf, hereby make the following Regulations:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1972/374/introduction",
    "retrieved_at": "2026-10-29T22:33:34.574177+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."
}