# The Income Tax (Indexation) Order 1987, Article 2


(1) The amounts which, unless Parliament otherwise determines, will be treated by virtue of section 24 of the Finance Act 1980 as specified for the year 1987—88 in section 32 of the Finance Act 1971 and section 8 of the Income and Corporation Taxes Act 1970 are as follows.
(2) In section 32 of the said Act of 1971 (basic rate limit and higher rate bands)—
(a) the basic rate limit £17,900;
(b) the higher rate bands—
Band
Part of total income in excess of basic rate limit
First …
The first £3,200
Second …
The next £5,400
Third …
The next £8,200
Fourth …
The next £8,200
Fifth …
The remainder.
(3) In section 8 of the said Act of 1970 (personal allowances)—
(a) subsection (1)(a) (married) £3,795;
(b) subsection (1)(b) and (2) (single and wife’s earned income relief) £2,425;
(c) subsection (1A)(a) and (b) (age allowance) £4,675 and £2,960;
(d) subsection (1B) (income limit for age allowance) £9,800.

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Source: https://www.legislation.gov.uk/uksi/1987/434/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-order-1987/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.