The Income Tax (Indexation) Order 2006 [electronic resource]

The Income Tax (Indexation) Order 2006 [electronic resource] - London TSO 2006 - SI 2006: 872 .

1(6) of the Income and Corporation Taxes Act 1988 ("the Act") provides that HM Treasury shall before each year of assessment specify the amounts which that section shall, unless Parliament otherwise determines, be treated as specified for the purposes of 1(2)(aa) (starting rate limit of charge to income tax), and 1(2)(b) (basic rate limit of charge to income tax) of the Act for the year of assessment 2005/06. These amounts were specified for the year 2005/06 by the Income Tax (Indexation) Order 2005 (SI: 2005/716).

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INCOME AND CORPORATION TAXES ACT 1988
INCOME TAX (INDEXATION) ORDER 2005