The Post-War Credit (Income Tax) Order 1978
Under Regulations made in March 1972 a person who can produce a post-war credit certificate can claim repayment of his or her post-war credits regardless of other circumstances. Other Regulations provide for repayment of post-war credits in various circumstances where the claimant cannot, or may not be able to, produce a post-war credit certificate. The present Order extinguishes the right to repayment of post-war credit where an application has not been made by 31st December 1978 unless the applicant can produce a post-war credit certificate. The Order also provides that no one shall be entitled after 31st December 1978 to require that a post-war credit certificate be issued to him.