# The Post-War Credit (Income Tax) Regulations 1972, Note: Explanatory note


Under Regulations made between 1959 and 1962, a person is entitled to receive payment of his or her post-war credits on age grounds (60 for men, 55 for women) or if certain other conditions are satisfied (e.g. 26 weeks continuous registered unemployment, 12 weeks' continuous receipt of supplementary benefit, etc.).
The present Regulations provide for the payment of post-war credits to persons who do not satisfy the existing Regulations and who can produce one or more of their post-war credit certificates. Payment will be made on an alphabetic basis, on the dates prescribed in Regulation 4. A properly completed application form will be required.
Regulation 5 provides for the payment to building societies of the balance of the amounts akin to post-war credits which were credited to them during the war years. Three-fifths of the amount due was repayable under Regulations made in 1962.
Regulation 6 lays down requirements for verifying applications for credits.

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Source: https://www.legislation.gov.uk/uksi/1972/374/note (the official version)
Page: https://openlegislation.uk/post-war-credit-income-tax-regulations-1972/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.