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    "generated_at": "2026-09-28T09:07:46Z",
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  "name": "Personal Allowance: income limit for the taper",
  "unit": "GBP/year",
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  "source_type": "act",
  "jurisdiction": "GB",
  "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.",
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  "value_numeric": 100000.0,
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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))",
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