# The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025, Article 1: Citation and interpretation


(1) This Order may be cited as the Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025.
(2) This Order has effect for the tax year 2025-26 and subsequent tax years.

---
Source: https://www.legislation.gov.uk/uksi/2025/51/article/1 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.