
1 
This Order may be cited as the Income Tax (Indexation) Order 2002.
2 

(1) The amounts which, unless Parliament otherwise determines, will be treated by virtue of sections 1(4), 257C(1) and 265(1A) of the Income and Corporation Taxes Act 1988 as specified for the year 2002–03 in sections 1(2), 257AA(2) and 265 of that Act are set out in paragraphs (2), (3) and (4).
(2) In section 1(2) of that Act (the charge to income tax)—
(a) in paragraph (aa) (starting rate limit)—£1,920;
(b) in paragraph (b) (basic rate limit)—£29,900.
(3) In section 257AA(2) of that Act (children’s tax credit)—£5,290.
(4) In section 265(1) of that Act (blind person’s allowance)—£1,480.
Tony McNulty
Graham Stringer
Two of the Lords Commissioners of Her Majesty’s Treasury
15th March 2002