{
  "url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/introduction",
  "json_url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025/introduction.json",
  "legislation": "uksi/2025/51",
  "legislation_title": "The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2025",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 21st January 2025\nThe Treasury make this Order in discharge of the duty imposed by section 828A(4) of the Income Tax (Trading and Other Income) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5; section 828A was inserted by section 28(4) of the Finance (No. 2) Act 2023 (c. 30)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/51/introduction",
    "retrieved_at": "2026-10-28T21:21:35.214783+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."
}