{
  "url": "https://openlegislation.uk/income-tax-indexation-order-1995/introduction",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-1995/introduction.json",
  "legislation": "uksi/1995/3031",
  "legislation_title": "The Income Tax (Indexation) Order 1995",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 28th November 1995\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 by section 9(1) and (7) of the Finance Act 1992 (c. 20). 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; section 257C was amended by section 17(2) of, and Part IV of Schedule 19 to, the Finance Act 1990 (c. 29) and by section 107(3) of, and Part III(10) of Schedule 23 to, the Finance Act 1993 (c. 34)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3031/introduction",
    "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."
}