{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2014",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2014.json",
  "id": "uksi/2014/3273",
  "title": "The Income Tax (Indexation) Order 2014",
  "short_title": "Income Tax (Indexation) 2014",
  "long_title": "This Order gives effect to the indexation requirement in section 57 of the Income Tax Act 2007 (c. 3) (“the Act”). Section 57 provides that, if the consumer prices index has risen, corresponding increases are to be made to certain allowances and limits. These increases have effect for the 2015-16 tax year.",
  "citation": "S.I. 2014/3273",
  "type": "uksi",
  "year": "2014",
  "number": "3273",
  "version": "current",
  "date": "2014-12-10",
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      "heading": "Introductory text",
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    {
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      "heading": "Citation and interpretation",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2014/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Indexation of allowances for the tax year 2015-16",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2014/article-2",
      "extent": null,
      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2014/note",
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    }
  ],
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      "date": "2014-12-11",
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      "url": "https://openlegislation.uk/income-tax-indexation-order-2014/pdf/uksi_20143273_en.pdf",
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    {
      "id": "ukpga/2007/3",
      "title": "Income Tax Act 2007",
      "url": "https://openlegislation.uk/income-tax-act-2007",
      "provisions": [
        "section/57"
      ]
    }
  ],
  "changes_made_to": 0,
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-indexation-order-2014/instruments.json",
  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2014/3273",
    "retrieved_at": "2026-10-28T23:53:59.003235+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."
}