{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2021",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2021.json",
  "id": "uksi/2021/111",
  "title": "The Income Tax (Indexation) Order 2021",
  "short_title": "Income Tax (Indexation) 2021",
  "long_title": "This Order fulfils the indexation requirements in sections 21 (relating to the basic rate limit only) and 57 (indexation of allowances) of the Income Tax Act 2007 (c. 3) that certain allowances and limits are increased by reference to the consumer prices index. These increases have effect for the 2021-22 tax year.",
  "citation": "S.I. 2021/111",
  "type": "uksi",
  "year": "2021",
  "number": "111",
  "version": "current",
  "date": "2021-02-01",
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      "heading": "Introductory text",
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      "heading": "Citation and Interpretation",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2021/article-1",
      "extent": null,
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      "parent": null
    },
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      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Indexation of the basic rate limit for the tax year 2021-22",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Indexation of allowances for the tax year 2021-22",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2021/article-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-indexation-order-2021/note",
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    }
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      "language": null,
      "date": "2021-02-02",
      "size": 33157,
      "url": "https://openlegislation.uk/income-tax-indexation-order-2021/pdf/uksi_20210111_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2021/111/pdfs/uksi_20210111_en.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2007/3",
      "title": "Income Tax Act 2007",
      "url": "https://openlegislation.uk/income-tax-act-2007",
      "provisions": [
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        "section/57"
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  "changes_made_to": 0,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/111",
    "retrieved_at": "2026-10-28T22:17:48.328571+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."
}