{
  "url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1972/regulation-5",
  "json_url": "https://openlegislation.uk/post-war-credit-income-tax-regulations-1972/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "Where a written application has been made to the Commissioners of Inland Revenue satisfying them that the applicant is such a society as is mentioned in section 3(1) of the 1959 Act, or is the successor or assignee of such a society within the meaning of sub-section (2) or (3) of the said section, the Commissioners shall as soon as may be after the first day of June 1972, pay to the applicant the balance of the amount payable to such applicant under sub-section (1) of the said section.",
  "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/5",
    "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."
}