{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2012/introduction",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2012/introduction.json",
  "legislation": "uksi/2012/3047",
  "legislation_title": "The Income Tax (Indexation) Order 2012",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 6th December 2012\nThe Treasury make the following Order in exercise of the powers conferred by sections 21(5) and 57(6) of the Income Tax Act 2007:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3; section 21 was amended by paragraph 11 of Schedule 1 to the Finance Act 2008 (c. 9) (“FA 2008”). Section 57 was amended by section 4(3) of the Finance Act 2009 (c. 10) (“FA 2009”) and section 4(6) of the Finance Act 2012 (c. 14) (“FA 2012”)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3047/introduction",
    "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."
}