{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2008/introduction",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2008/introduction.json",
  "legislation": "uksi/2008/673",
  "legislation_title": "The Income Tax (Indexation) Order 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 10th March 2008\nLaid before the House of Commons 11th March 2008\nComing into force 6th April 2008\nThe Treasury make the following Order in compliance with the duty imposed upon them by sections 257C(3) and 265(1A) of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Sections 257 to 257F were substituted for section 257 by section 33 of the Finance Act 1988 (c. 39), and section 257C(3) was relevantly amended by paragraph 34(2) of Schedule 1 to the Income Tax Act 2007 (c. 3) and regulation 55(c) of S.I. 2005/3229. Section 265 was substituted by paragraph 8 of Schedule 3 to the Finance Act 1988, and subsection (1A) was inserted by section 56(2) of the Finance Act 1997 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/673/introduction",
    "retrieved_at": "2026-10-29T03:34:06.990889+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."
}