{
  "url": "https://openlegislation.uk/income-tax-indexation-no-3-order-2008/article-2",
  "json_url": "https://openlegislation.uk/income-tax-indexation-no-3-order-2008/article-2.json",
  "legislation": "uksi/2008/3023",
  "legislation_title": "The Income Tax (Indexation) (No. 3) Order 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-no-3-order-2008",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Indexation of rate limits for tax year 2009-10",
  "text": "For the tax year 2009-10 the amount specified in section 10(5) (basic rate limit) is replaced with “£36,600” .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 10(5) was substituted by section 4(1) of FA 2008."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3023/article/2",
    "retrieved_at": "2026-10-29T03:21:35.852791+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."
}