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The Post-War Credit (Income Tax) Regulations 1972

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1.  These Regulations may be cited as the Post-War Credit (Income Tax) Regulations 1972, and shall come into force on 1st April 1972.

2.—(1) The Interpretation Act 1889 applies to these Regulations as it applies for the interpretation of an Act of Parliament.

(2) References in these Regulations to any enactment, regulations, scheme or other instrument shall include references to any such enactment, regulations, scheme or instrument as amended by any subsequent enactment, regulations, scheme or instrument.

(3) In these Regulations,

post-war credit certificate” means a certificate or amended certificate issued by the Inspector of Taxes under the Post-War Credit (Income Tax) Regulations 1942(1); and

the 1959 Act” means the Income Tax (Repayment of Post-War Credits) Act 1959.

3.  Without prejudice to any other Regulations(2) 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.

4.  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:—

Column 1 Column 2
A—CApril 1
D—GMay 1
H—LJune 1
M—OJuly 1
P—SAugust 1
T—ZSeptember 1

5.  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.

6.  An applicant for payment of a post-war credit shall verify his application by producing such evidence as the Commissioners of Inland Revenue may require.

P. L. Hawkins, Tim Fortescue

Two of the Lords Commissioners of Her Majesty's Treasury

10th March 1972

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