# Income Tax (Trading and Other Income) Act 2005, Section 518: The index categories


(1) This section sets out the categories of index referred to in section 517(1).
(2) Category 1 is the retail prices index.
(3) Category 2 is any general index which—
(a) is similar to the retail prices index, and
(b) is published by the government of any foreign state or an agent of such a government.
(4) Category 3 is any published index of prices of shares listed on a recognised stock exchange.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/518 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-518
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.