{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2007/article-2",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2007/article-2.json",
  "legislation": "uksi/2007/943",
  "legislation_title": "The Income Tax (Indexation) Order 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-2007",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amounts specified for rate limits for 2007-08",
  "text": "Unless Parliament determines otherwise, for the year 2007-08, the amount treated as specified by virtue of section 1(4) of the Income and Corporation Taxes Act 1988 shall be—\n(a) in section 1(2)(aa) of that Act (starting rate limit of charge to income tax), £2,230; and\n(b) in section 1(2)(b) of that Act (basic rate limit of charge to income tax), £34,600.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/943/article/2",
    "retrieved_at": "2026-10-29T03:56:49.384181+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."
}