{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-55",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-55.json",
  "legislation": "ukdsi/2005/0110735293",
  "legislation_title": "The Tax and Civil Partnership Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005",
  "path": "regulation/55",
  "kind": "regulation",
  "number": "55",
  "heading": "Income and Corporation Taxes Act 1988",
  "text": "In section 257C (indexation of amounts in sections 257 and 257A) —\n(a) in the opening words of subsection (1), for “and 257A” substitute “, 257A and 257AB”,\n(b) in subsection (1)(a), for “and 257A(5)” substitute “, 257A(5) and 257AB(4)”,\n(c) in subsection (3), for “and 257A” substitute “, 257A and 257AB”, and\n(d) in the heading, for “and 257A” substitute “, 257A and 257AB”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 257C was inserted by section 33 of the Finance Act 1988."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/55",
    "retrieved_at": "2026-10-30T15:21:56.706480+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}