
1 
These Regulations may be cited as the 
Post-War Credit (Income Tax) Regulations, 1959,
and shall come into force on the first day of June, 1959.
2 

(1) The 
Interpretation Act, 1889, applies to these
Regulations as it applies to 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, unless the context
otherwise requires—
 “responsible authority”
 means —

(a) in relation to claims under 
paragraph (3) of Regulation 3 of these Regulations,
the National Assistance Board or the National Assistance Board for Northern
Ireland, as the case may be;
(b) in relation to claims under 
paragraph (4) of the said Regulation the appropriate
local authority;
(c) in relation to claims under 
paragraph (5) of the said Regulation the Minister
of Pensions and National Insurance or the Ministry of Labour and National
Insurance for Northern Ireland, as the case may be;
 “Service Pensions Instrument”
 means any Royal Warrant, Order in Council
or other instrument (not being a 1914–1918
War Injuries Scheme) under which a disablement
pension may be paid out of public funds in respect of any disablement, wound,
injury or disease attributable to or aggravated by service in the naval, military
or air forces of the Crown or in any nursing service or other auxiliary service
of any of the said forces or in the Home Guard or in any other organisation
established under the control of the Admiralty, the Army Council or the Air
Council;
 “Personal Injuries Scheme”
 means any scheme made under the Personal Injuries (Emergency
Provisions) Act, 1939, or under the Pensions (Navy, Army, Air
Force and Mercantile Marine) Act, 1939;
 “1914–1918 War Injuries
Scheme” means any scheme made under
the Injuries in
War (Compensation) Act, 1914, or under the Injuries in War Compensation
Act, 1914 (Session 2), or under the Injuries in War (Compensation)
Act, 1915, or any Government scheme for compensation
in respect of persons injured in any merchant ship or fishing vessel as the
result of hostilities during the 1914–1918 War.
3 
For the purposes of 
subsection (2) of Section 1 of the 
Income Tax (Repayment of Post-War Credits) Act, 1959,
a person entitled to a Post-War Credit shall be qualified to receive repayment
in any of the following circumstances:—
(1) if he has attained the age of 63 years
if a man, or 58 years if a woman; or
(2) if he is entitled to the Credit as the
personal representative or beneficiary of a deceased person, or if he is a
person whose title to the Credit depends on an assignment or charge;provided that a person shall not be qualified to receive
repayment of a Credit if his title depends solely on an assignment or charge
made after 6th April, 1954, which would have been void under the provisions
of subsection
(2) of Section 15 of the Finance Act,
1954, if it had been made on or after 30th
July, 1954; or
(3) if
(i) he is certified by the responsible authority
as being a person in whose case a decision that he shall be given assistance
under Part II
 of the National Assistance Act, 1948
, or under the 
National Assistance Act (Northern Ireland), 1948,
has been in force for any continuous period of twelve weeks ending after the
seventh day of April, 1959; and
(ii) an application for repayment has been
made not later than six months after the end of such period or within such
longer time as the Commissioners of Inland Revenue may allow; or
(4) if he is certified by the responsible
authority as being, after the seventh day of April, 1959, a person named in
a register of blind persons compiled under Section
29 of the National Assistance Act,
1948, or under 
Section 14 of the Welfare Services
Act (Northern Ireland), 1949; or
(5) if he is certified by the responsible
authority as having been in receipt in respect of any period after the seventh
day of April, 1959, of—
(a) unemployability supplement under 
Section 13, or constant attendance allowance
under Section
15, of the National Insurance (Industrial
Injuries) Act, 1946, or of the 
National Insurance (Industrial Injuries) Act (Northern Ireland), 1946;
or
(b) unemployability supplement or constant
attendance allowance by virtue of regulations made under 
Section 82 of the National Insurance
(Industrial Injuries) Act, 1946, as extended
by Section 6
 of the National Insurance (Industrial
Injuries) Act, 1953, or under 
Section 81 of the National Insurance
(Industrial Injuries) Act (Northern Ireland), 1946,
as extended by Section 5
of the National Insurance (Industrial Injuries) Act (Northern
Ireland), 1953, or by virtue of any Scheme
made under the 
Industrial Diseases (Benefit) Acts, 1951 and 1954;
or
(c) unemployability supplement or constant
attendance allowance under a Service Pensions Instrument, 
Personal Injuries Scheme or 
1914–1918 War Injuries Scheme—
or as being a person who would be, or would have been, in receipt
in respect of any such period of—
(i) unemployability supplement but for the
operation in his case of subsection (3) of Section
14 of the National Insurance (Industrial
Injuries) Act, 1946, or of the 
National Insurance (Industrial Injuries) Act (Northern Ireland), 1946,
or but for the fact that, being in receipt of sickness benefit under the 
National Insurance Act, 1946, or the National Insurance Act (Northern Ireland),
1946, he has not made a claim for that supplement;
or
(ii) constant attendance allowance but for
the fact that he is or was undergoing treatment in a hospital or similar institution.

4 

(1) The responsible authority shall not issue
a certificate for the purposes of paragraph (5)
of Regulation 3 of these Regulations unless
any question arising under that paragraph whether a person would be or would
have been in receipt of unemployability supplement or constant attendance
allowance has been determined, and any such question shall be determined in
like manner as a question as to the right to that supplement or allowance.

(2) Notwithstanding a decision in relation
to unemployability supplement of a local appeal tribunal constituted under
the National Insurance (Industrial Injuries)
Act, 1946, or under the 
National Insurance (Industrial Injuries) Act (Northern Ireland), 1946,
in favour of an applicant for the repayment of a Post-War Credit, the responsible
authority may withhold the issue of a certificate for the purposes of the
said paragraph until after the time limited for an appeal against the decision
has expired or, where such an appeal is brought, until after the decision
on that appeal has been given.
5 
Where a man or woman, who has become bankrupt,
dies or would, but for becoming bankrupt, be qualified on making the proper
application under Section 1
of the Income Tax (Repayment of Post-War Credits) Act,
1959, to receive repayment of a Post-War Credit
to which that Section applies then, subject to the provisions of these Regulations,
the person for the time being having the title to the Credit shall be qualified
to receive the repayment.
6 
An applicant for repayment of a Post-War Credit
shall verify his application by stating, if the Commissioners of Inland Revenue
so require, the number of any insurance card issued to him under the National Insurance and Industrial
Injuries (Collection of Contributions) Regulations, 1948, or under the National Insurance and Industrial
Injuries (Collection of Contributions) Regulations (Northern Ireland), 1948
,
and by producing such other evidence as the Commissioners of Inland Revenue
may require.
R. Brooman-White
P. E. O. Bryan
Two of the Lords Commissioners of Her Majesty's Treasury
Dated this thirteenth day of May, 1959