This Order replaces the amounts specified in sections 256B, 257, 257A, 257AB and 265 of the Income and Corporation Taxes Act 1988 (“the Act”) in accordance with section 257C(1) of the Act.

This Order applies to individuals who are not resident in the United Kingdom and who also satisfy the other conditions of section 278(2) of the Act. The allowances, the minimum amount and the adjusted net income limit for 2009-10 which apply to individuals who are resident in the United Kingdom in the tax year 2009-10 are specified in the Income Tax (Indexation) (No. 3) Order 2008 (S.I. 2008 No. 3023).

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.