{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2010/article-2",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2010/article-2.json",
  "legislation": "uksi/2010/2879",
  "legislation_title": "The Income Tax (Indexation) Order 2010",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-2010",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Indexation of the rate limits for the tax year 2011–12",
  "text": "For the tax year 2011–12, the amount specified in section 10(5) (basic rate limit) is replaced with “£39,200”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 10(5) was substituted by section 4(1) of FA 2008. The amount specified in section 10(5) was substituted by section 2(1) of FA 2009. See also section 1(3) of the Finance Act 2010 (c. 13) (“FA 2010”)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2879/article/2",
    "retrieved_at": "2026-10-29T02:23:47.079809+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."
}