# The Income Tax (Indexation of Qualifying Care Relief Amounts) Order 2026, Introduction: Introductory text


INCOME TAX
Made 20th January 2026
The Treasury make this Order in discharge of the duty imposed by section 828A(4) of the Income Tax (Trading and Other Income) Act 2005.

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