{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2013",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2013.json",
  "id": "uksi/2013/3088",
  "title": "The Income Tax (Indexation) Order 2013",
  "short_title": "Income Tax (Indexation) 2013",
  "long_title": "For the tax year 2014-15 this Order replaces certain amounts specified in the Income Tax Act 2007 (c. 3) with increased amounts. In accordance with the method provided by sections 21 and 57 of that Act, the increases are calculated by reference to the increase in the retail prices index. Where the retail prices index for the September before the start of the tax year is higher than it was for the previous September, an order must be made replacing those amounts. The retail prices index has increased and this Order sets out the new rate limits and allowances for the tax year 2014-15.",
  "citation": "S.I. 2013/3088",
  "type": "uksi",
  "year": "2013",
  "number": "3088",
  "version": "current",
  "date": "2013-12-05",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2013/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and interpretation",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2013/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Indexation of the rate limits for the tax year 2014-15",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2013/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Indexation of allowances for the tax year 2014-15",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2013/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2013/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2013/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-12-06",
      "size": 35594,
      "url": "https://openlegislation.uk/income-tax-indexation-order-2013/pdf/uksi_20133088_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2013/3088/pdfs/uksi_20133088_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2007/3",
      "title": "Income Tax Act 2007",
      "url": "https://openlegislation.uk/income-tax-act-2007",
      "provisions": [
        "section/21",
        "section/57"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-indexation-order-2013/changes.json",
  "changes_made_by": 11,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-indexation-order-2013/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-indexation-order-2013/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/3088",
    "retrieved_at": "2026-10-29T00:32:51.158394+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."
}