{
  "url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1972/regulation-3",
  "json_url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1972/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "Without prejudice to any other Regulations already made under the 1959 Act, a person entitled to a post-war credit shall, for the purposes of section 1(2) of the 1959 Act, be qualified to receive payment on the date specified in Regulation 4 on making to the Commissioners of Inland Revenue a proper application under the said section 1 and producing a post-war credit certificate relevant to his entitlement.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See S.I. 1959/876, 1960/769, 1962/2455 (1959 I, p. 1453; 1960 II, p. 1703; 1962 III, p. 3321)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1972/374/regulation/3",
    "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."
}