http://www.legislation.gov.uk/uksi/2004/772/contents/made

The Income Tax (Indexation) Order 2004

Income tax

Tax

King's Printer of Acts of Parliament

2014-10-15

INCOME TAX

Section 1(6) of the Income and Corporation Taxes Act 1988 (“the Act”) provides that the Treasury shall by order made by statutory instrument before each year of assessment specify the amounts which by virtue of that section shall, unless Parliament otherwise determines, be treated as specified for the purposes of section 1(2)(aa) (starting rate limit of charge to income tax), and section 1(2)(b) (basic rate limit of charge to income tax) of the Act for the year of assessment 2004-05.