{
  "url": "https://openlegislation.uk/finance-act-1993/section-107",
  "json_url": "https://openlegislation.uk/finance-act-1993/section-107.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "section/107",
  "kind": "section",
  "number": "107",
  "heading": "Indexation of allowances etc. for 1994-95 onwards.",
  "text": "(1) The Taxes Act 1988 shall be amended as mentioned in subsections (2) to (6) below.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In section 257C—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) subsection (2) (no change required for PAYE before 18th May) shall be omitted.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) This section shall have effect for the year 1994-95 and subsequent years of assessment.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 107(2) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 107(3)(a) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(e)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 107(4)-(7) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/section/107",
    "retrieved_at": "2026-10-29T09:34:56.691459+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."
}