{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2013/introduction",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2013/introduction.json",
  "legislation": "uksi/2013/3088",
  "legislation_title": "The Income Tax (Indexation) Order 2013",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 5th December 2013\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 paragraphs 1 and 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”), section 4(1) and (6) of the Finance Act 2012 (c. 14) (“FA 2012”) and Part 10 of Schedule 1 to the Statute Law (Repeals) Act 2013 (c. 2) (“SLRA 2013”)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/3088/introduction",
    "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."
}