{
  "url": "https://openlegislation.uk/income-tax-indexation-no-2-order-2008/note",
  "json_url": "https://openlegislation.uk/income-tax-indexation-no-2-order-2008/note.json",
  "legislation": "uksi/2008/709",
  "legislation_title": "The Income Tax (Indexation) (No. 2) Order 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-no-2-order-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order replaces the amounts specified in subsections (1) and (2) of section 20 of the Income Tax Act 2007 with the amounts which, as a result of the calculation based on the increase in the retail price index provided for by section 21, will be the starting rate limit and the basic rate limit for the tax year 2008-09.\nThis Order does not impose any costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/709/note",
    "retrieved_at": "2026-10-29T03:33:40.062154+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."
}