The Income Tax (Indexation) (No. 3) Order 2008
This Order is made pursuant to the duties set out at sections 21(5) and 57(6) of the Income Tax Act 2007 (“the Act”). For the tax year 2009-10 it replaces certain amounts specified in the Act with new, increased amounts. The increases are calculated, according to the method provided by sections 21 and 57, by reference to the increase in the retail prices index.