{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2011/article-2",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2011/article-2.json",
  "legislation": "uksi/2011/2926",
  "legislation_title": "The Income Tax (Indexation) Order 2011",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-2011",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Indexation of the rate limits for the tax year 2012-13",
  "text": "For the tax year 2012-13—\n(a) the amount specified in section 10(5) (basic rate limit) is replaced with “£37,000”;\n(b) the amount specified in section 12(3) (starting rate limit for savings) is replaced with “£2,710”.",
  "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 last substituted by section 2(1) of the Finance Act 2011 (c. 11) (“FA 2011”)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 12 was substituted by paragraph 5 of Schedule 1 to FA 2008. The amount specified in section 12(3) was last substituted by article 3 of S.I. 2010/2879."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2926/article/2",
    "retrieved_at": "2026-10-29T01:48:10.563838+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."
}