The Income Tax (Indexation) (No. 2) Order 2002
Section 257C(3) of the Income and Corporation Taxes Act 1988 “the Act” operates to provide that the Treasury shall by order made by statutory instrument before 6 April 2003 specify the amounts which by virtue of that section shall, unless Parliament otherwise determines, be treated as specified for the purposes of sections 257 (personal allowances), 257A (married couple’s allowances for those born before 6 April 1935), and 265 (blind person’s allowance) of the Act for the year of assessment 2003-04.