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The Income Tax (Indexation) Order 2014

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In force since 2014-12-10, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation and interpretation
  3. 2 Indexation of allowances for the tax year 2015-16

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3 provisions

Title and introductory text

2014 No. 3273 Income Tax The Income Tax (Indexation) Order 2014 Made 10th December 2014 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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1 Citation and interpretation

(1) This Order may be cited as the Income Tax (Indexation) Order 2014. (2) In this Order references to sections are references to sections of the Income Tax Act 2007.

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2 Indexation of allowances for the tax year 2015-16

For the tax year 2015-16— (a) the amount specified in section 38(1) (blind person’s allowance) is replaced with “£2,260”; (b) the amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount) is replaced with “£3,180”; (c) the amount specified in section 45(3)(a) (married couple’s allowance: marriages before 5th December 2005) is replaced with “£8,275”; (d) the amount specified in section 46(3)(a) (married couple’s allowance: marriages and civil partnerships on or after 5th December 2005) is replaced with “£8,275”; (e) the amounts specified in sections 37(2), 45(4) and 46(4) (adjusted net income limit) is replaced with “£27,400”.

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