[828A Indexation of the fixed amount and the amount per adult and child]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[828A  Indexation of the fixed amount and the amount per adult and child]

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

(a)     section 808(2) (the fixed amount), and

(b)     section 811(1A) and (2)(a) and (b) (the amount per adult or child),

if the consumer prices index for the September before the start of a tax year is higher than it was for the previous September.

(2)     The amount specified in section 808(2) for the tax year is found as follows—

Step 1: multiply

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