{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2012/article-2",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2012/article-2.json",
  "legislation": "uksi/2012/3047",
  "legislation_title": "The Income Tax (Indexation) Order 2012",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-2012",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Indexation of the rate limits for the tax year 2013-14",
  "text": "For the tax year 2013-14—\n(a) the amount specified in section 10(5) (basic rate limit) is replaced with “£35,300”;\n(b) the amount specified in section 12(3) (starting rate limit for savings) is replaced with “£2,790”.",
  "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 FA 2012."
    },
    {
      "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 2(b) of S.I. 2011/2926."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3047/article/2",
    "retrieved_at": "2026-10-29T01:11:12.149149+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."
}