http://www.legislation.gov.uk/uksi/2014/3273/contents/made

The Income Tax (Indexation) Order 2014

en

King's Printer of Acts of Parliament

2015-07-07

INCOME TAX

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.