{
  "url": "https://openlegislation.uk/income-tax-indexation-order-1992/introduction",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-1992/introduction.json",
  "legislation": "uksi/1992/622",
  "legislation_title": "The Income Tax (Indexation) Order 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 10th March 1992\nThe Treasury, in pursuance of sections 1(6) and 257C(3) of the Income and Corporation Taxes Act 1988, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 1(6) was amended by section 24(2) of the Finance Act 1988 (c. 39) and sections 257 to 257F were substituted for section 257 by section 33 of the Finance Act 1988, with effect for the year 1990–91 and subsequent years of assessment."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/622/introduction",
    "retrieved_at": "2026-10-29T14:26:04.298268+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."
}