The Income Tax (Indexation) (No. 2) Order 2000
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 6th April 2001 specify the amounts which by virtue of that section shall, unless Parliament otherwise determines, be treated as specified for the purpose of sections 257 (personal allowances) and 257A (married couple’s allowances for those born before 6th April 1935) of the Act for the year of assessment 2001–02.