57 Indexation of allowances
Income Tax Act 2007 (2007 c 3) | Legislation

57  Indexation of allowances

(1)     This section provides for increases in the amounts specified in—

(a)     section [35(1)] [(personal allowance)],

(b)     . . .

(c)     . . .

(d)     section 38(1) (blind person's allowance),

(e)     section 43 (tax reductions for married couples and civil partners: the minimum amount),

(f)     section 45(3)(a) . . . (marriages before 5 December 2005),

(g)     section 46(3)(a) . . . (marriages and civil partnerships on or after 5 December 2005), and

(h)     sections 36(2), . . . 45(4) and 46(4) (adjusted net income limit).

(2)     It applies if the [consumer prices index] for the September before the start of a tax year is higher than it was for the previous September.

(3)     For the tax year—

(a)

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