{
  "url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998/article-2",
  "json_url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998/article-2.json",
  "legislation": "uksi/1998/2704",
  "legislation_title": "The Income Tax (Indexation) (No. 2) Order 1998",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-no-2-order-1998",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The amount which, unless Parliament otherwise determines, will be treated by virtue of section 257C(1) of the Income and Corporation Taxes Act 1988 as specified for the year 1999–00 in section 257(1) of that Act (personal allowance) is £4,335.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2704/article/2",
    "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."
}