The Post-War Credit (Income Tax) (No. 2) Regulations 1972

• Citation: S.I. 1972/1840
• Sections: 6

Section 1

These Regulations may be cited as the Post-War Credit (Income Tax) (No. 2) Regulations 1972, and shall come into force on 1st January 1973.

Section 2

The Interpretation Act 1889 applies to these Regulations as it applies for the interpretation of an Act of Parliament.

Section 3

For the purposes of section 1(2) of the Income Tax (Repayment of Post-War Credits) Act 1959, a person entitled to a post-war credit who, apart from these Regulations, is not qualified to receive payment thereof, shall be so qualified on the date specified in Regulation 4.

Section 4

The date on which a person within Regulation 3 shall be qualified to receive payment of the credit shall depend on the first letter of his surname on 1st January 1973 and shall be the date in 1973 specified in column 2 below corresponding to the position of the said first letter in column 1:—

Section 5

No payment shall be made by virtue of these Regulations unless a written application therefor has been made to the Commissioners of Inland Revenue in the form required by them.

Section 6

An applicant for payment of a post-war credit shall produce to the Commissioners of Inland Revenue such information as they may require in order to verify his entitlement to a post-war credit.