– see also Consumer prices index

Annual exempt amount

Legislation/Regulatory – TCGA92 s. 3(3)

Generally

Commentary – Quick Overview ¶14915 ; Key Data ¶7-050
Legislation/Regulatory – FA2012 s. 208 ; IHTA84 s. 8

Indexation allowance

– see Indexation allowance

Personal allowance

Legislation/Regulatory – ITA2007 s. 57

Starting rate limit and basic rate limit

Legislation/Regulatory – ITA2007 s. 21