The Post-War Credit (Income Tax) (No. 2) Regulations 1972
Under Regulations made between 1959 and 1962, a person is entitled to receive payment of his or her post-war credits on age grounds (60 for men, 55 for women) or if certain other conditions are satisfied (e.g. 26 weeks' continuous registered unemployment, 12 weeks' continuous receipt of supplementary benefit, etc.). Moreover, under Regulations made in March 1972, a person who could produce a post-war credit certificate could claim repayment of his post-war credits. (As to previous Regulations, see S.I. 1959/876, 1960/769, 1962/2455, 1972/374.)