# The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026, Article 1: Citation and effect


(1) This Order may be cited as the Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026.
(2) This Order has effect for the tax year 2026-27 and subsequent tax years.

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Source: https://www.legislation.gov.uk/uksi/2026/39/article/1 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-of-qualifying-care-relief-amounts-order-2026/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.