{
  "url": "https://openlegislation.uk/income-tax-indexation-no2-order-2003/introduction",
  "json_url": "https://openlegislation.uk/income-tax-indexation-no2-order-2003/introduction.json",
  "legislation": "uksi/2003/3215",
  "legislation_title": "The Income Tax (Indexation) (No.2) Order 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-no2-order-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 10th December 2003\nThe Treasury, in exercise of the powers conferred upon them by section 257C(3) of the Income and Corporation Taxes Act 1988, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Sections 257 to 257F were substituted for section 257 by section 33 of the Finance Act 1988 (c. 39) with effect for the year 1990-91 and subsequent years of assessment. Section 257C was amended by Part IV of Schedule 19 to the Finance Act 1990 (c. 29), and Part III (10) of Schedule 23 to, the Finance Act 1993 (c. 34), extended by section 56 (2) of the Finance Act 1997 (c. 16), and further amended by section 25(3) of the Finance Act 1999 (c. 16), and section 27(b) of the Finance Act 2002 (c. 23)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3215/introduction",
    "retrieved_at": "2026-10-29T05:37:09.928496+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."
}