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  "figure": {
    "id": "employment.tax.pa_taper_threshold",
    "name": "Personal Allowance: income limit for the taper",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP/year",
    "value_type": "money",
    "currency": "GBP",
    "cadence": "annual",
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    "act_probe": {
      "verdict": "ACT-HOLDS",
      "provision": "section-35-2",
      "probed": "2026-09-08",
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      "content_hash": "sha256:50ff3571e86a11785a243054775bf0731a06a01091e246f5ebe8ad3bfa8d4ca5",
      "tokens": [
        "£100,000.00",
        "£100,000"
      ],
      "commentaries_c": [
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      "resolved": {
        "key-43da58cfcb819796fa7a59ae58021c4c": {
          "url": "https://www.legislation.gov.uk/ukpga/2009/10/section/4/data.xml",
          "provision": "section-4-4",
          "content_hash": "sha256:409eee80e7f4f33b00dcf12550351f1bb0b094b87cc14aa6130b10006cf73a26",
          "date": "2010-04-06"
        }
      },
      "expires": null
    },
    "values": [
      {
        "value": "£100,000.00",
        "value_minor": 10000000,
        "effective_from": "2010-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
        "status": "corroborated",
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          {
            "role": "legislation",
            "citation": "Income Tax Act 2007, c. 3 s. 35(2) (\"For an individual whose adjusted net income exceeds £100,000, the allowance under subsection (1) is reduced by one-half of the excess\"), inserted by Finance Act 2009 s. 4(1) with effect for the tax year 2010-11 (s. 4(4))",
            "uri": "https://www.legislation.gov.uk/ukpga/2007/3/section/35",
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          },
          {
            "role": "guidance",
            "citation": "https://www.gov.uk/api/content/income-tax-rates (\"Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000\")",
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    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The adjusted-net-income limit above which the personal allowance is withdrawn: reduced by £1 for every £2 of income over this amount until it reaches nil (Income Tax Act 2007 s.35(2)-(4)).",
        "instrument": "Income Tax Act 2007 s.35(2)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "Assessed on the tax year's adjusted net income; PAYE reflects it through the tax code.",
      "article": "Income Tax Act 2007 s.35(2)-(4)"
    },
    "scope_note": "Unchanged since 6 April 2010. The allowance it tapers is `tax.personal_allowance`; the income at which the allowance reaches nil (£125,140 today) is arithmetic on the two.",
    "notes": "An act carry whose touching note carries no date of its own — \"with effect in accordance with s. 4(4) of the amending Act\". The date was read from FA 2009 s4(4) (\"The amendments made by subsections (1) and (2) have effect for the tax year 2010-11 and subsequent tax years\") and is recorded in the block as `resolved`; provenance by an Act, so the carry holds. effective_from IS that resolved date — 6 April 2010, the start of the tax year the amending Act's own commencement provision names, read from the archived /ukpga/2009/10/section/4 the `resolved` entry pins.",
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        "citation": "Income Tax Act 2007, c. 3 s. 35(2) (\"For an individual whose adjusted net income exceeds £100,000, the allowance under subsection (1) is reduced by one-half of the excess\"), inserted by Finance Act 2009 s. 4(1) with effect for the tax year 2010-11 (s. 4(4))",
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      {
        "role": "guidance",
        "citation": "https://www.gov.uk/api/content/income-tax-rates (\"Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000\")",
        "uri": "https://www.gov.uk/api/content/income-tax-rates",
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