{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2004",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2004.json",
  "id": "uksi/2004/772",
  "title": "The Income Tax (Indexation) Order 2004",
  "short_title": "Income Tax (Indexation) 2004",
  "long_title": "Section 1(6) of the Income and Corporation Taxes Act 1988 (“the Act”) provides that the Treasury shall by order made by statutory instrument before each year of assessment specify the amounts which by virtue of that section shall, unless Parliament otherwise determines, be treated as specified for the purposes of section 1(2)(aa) (starting rate limit of charge to income tax), and section 1(2)(b) (basic rate limit of charge to income tax) of the Act for the year of assessment 2004-05.",
  "citation": "S.I. 2004/772",
  "type": "uksi",
  "year": "2004",
  "number": "772",
  "version": "current",
  "date": "2004-03-17",
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  "provisions": [
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      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/income-tax-indexation-order-2004/article-1",
      "extent": null,
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      "parent": null
    },
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      "url": "https://openlegislation.uk/income-tax-indexation-order-2004/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2004/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2004/note",
      "extent": null,
      "status": null,
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    }
  ],
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      "date": "2008-12-05",
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      "url": "https://openlegislation.uk/income-tax-indexation-order-2004/pdf/uksi_20040772_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/772/pdfs/uksi_20040772_en.pdf"
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  ],
  "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": [
        "section/1"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-indexation-order-2004/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-indexation-order-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/772",
    "retrieved_at": "2026-10-29T05:29:22.905576+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."
}