The Income Tax (Indexation) Order 2014
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.
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Lifecycle
Department
Made
10 Dec 2014
—
Comes into force
TBC
Enabling power
The Treasury, in exercise of the powers conferred by section 57(6) of the Income Tax Act 2007, make the following Order:
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