{
  "url": "https://openlegislation.uk/income-tax-indexation-order-1995",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-1995.json",
  "id": "uksi/1995/3031",
  "title": "The Income Tax (Indexation) Order 1995",
  "short_title": "Income Tax (Indexation) 1995",
  "long_title": "Sections 1(6) and 257C(3) of the Income and Corporation Taxes Act 1988 (“the Act”) operate to provide that the Treasury shall by order made by statutory instrument before 6th April 1996 specify the amounts which by virtue of those sections shall, unless Parliament otherwise determines, be treated as specified for the year 1996 – 97. These are the lower rate and basic rate limits (section 1 of the Act) and the personal and married couple’s allowances (sections 257 and 257A of the Act respectively).",
  "citation": "S.I. 1995/3031",
  "type": "uksi",
  "year": "1995",
  "number": "3031",
  "version": "current",
  "date": "1995-11-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-indexation-order-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-indexation-order-1995/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-indexation-order-1995/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-indexation-order-1995/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-indexation-order-1995/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-indexation-order-1995/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-indexation-order-1995/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-indexation-order-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3031",
    "retrieved_at": "2026-10-29T12:57:41.611183+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."
}