# The Income Tax (Furnished Accommodation) (Basic Amount) Order 1996, Article 2


The sum specified for the year of assessment 1997 – 98 and for each subsequent year of assessment pursuant to paragraph 6 of Schedule 10 to the Finance (No. 2) Act 1992 is £4,250.

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Source: https://www.legislation.gov.uk/uksi/1996/2953/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-furnished-accommodation-basic-amount-order-1996/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.