{
  "url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998",
  "json_url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998.json",
  "id": "uksi/1998/2704",
  "title": "The Income Tax (Indexation) (No. 2) Order 1998",
  "short_title": "Income Tax (Indexation) 1998",
  "long_title": "Section 257C(3) of the Income and Corporation Taxes Act 1988 (“the Act”) operates to provide that the Treasury shall by order made by statutory instrument before 6th April 1999 specify the amount which by virtue of that section shall, unless Parliament otherwise determines, be treated as specified for the purpose of section 257(1) of the Act (personal allowance for persons under 65) for the year of assessment 1999–00. This Order specifies that amount as £4,335.",
  "citation": "S.I. 1998/2704",
  "type": "uksi",
  "year": "1998",
  "number": "2704",
  "version": "current",
  "date": "1998-11-03",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2704",
    "retrieved_at": "2026-10-29T11:16:21.867181+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."
}