{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2021/article-2",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2021/article-2.json",
  "legislation": "uksi/2021/111",
  "legislation_title": "The Income Tax (Indexation) Order 2021",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-2021",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Indexation of the basic rate limit for the tax year 2021-22",
  "text": "For the tax year 2021-22, the amount specified in section 10(5) (basic rate limit) is replaced with “£37,700”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 10(5) was substituted by section 4(1) of FA 2008. The amount specified in section 10(5) was last substituted by section 5(1) of FA 2019."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/111/article/2",
    "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."
}