{
  "url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1972/regulation-4",
  "json_url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1972/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "The date on which a person within Regulation 3 shall be qualified to receive payment shall depend on the first letter of the surname appearing on the post-war credit certificate which he produces (or if he produces more than one, on any one of them) and shall be the date in 1972 specified in column 2 below corresponding to the position of the said first letter in column 1:—\nColumn 1\nColumn 2\nA—C\nApril 1\nD—G\nMay 1\nH—L\nJune 1\nM—O\nJuly 1\nP—S\nAugust 1\nT—Z\nSeptember 1",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1972/374/regulation/4",
    "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."
}