# The Income Tax (Indexation) Order 2004, Article 2


Unless Parliament determines otherwise, the amount treated as specified by virtue of section 1(4) of the Income and Corporation Taxes Act 1988 for the year 2004-05—
(a) in section 1(2)(aa) of the Act (starting rate limit of charge to income tax) is £2,020;
(b) in section 1(2)(b) of the Act (basic rate limit of charge to income tax) is £31,400.

---
Source: https://www.legislation.gov.uk/uksi/2004/772/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-order-2004/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.