|
The value of the retail price index, as published by the Office for National
Statistics, for April 2002 is 175.7 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect
of assets disposed of in April 2002 is as follows:
| RI Month |
RI Year |
|
|
|
|
|
|
| |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| January |
- |
1.127 |
1.023 |
0.926 |
0.825 |
0.757 |
0.701 |
| February |
- |
1.118 |
1.015 |
0.911 |
0.819 |
0.750 |
0.694 |
| March |
1.212 |
1.114 |
1.009 |
0.893 |
0.816 |
0.747 |
0.688 |
| April |
1.168 |
1.085 |
0.982 |
0.854 |
0.799 |
0.726 |
0.661 |
| May |
1.153 |
1.076 |
0.975 |
0.845 |
0.796 |
0.724 |
0.654 |
| June |
1.147 |
1.071 |
0.970 |
0.841 |
0.797 |
0.724 |
0.648 |
| July |
1.146 |
1.060 |
0.972 |
0.845 |
0.802 |
0.726 |
0.647 |
| August |
1.145 |
1.051 |
0.954 |
0.840 |
0.796 |
0.721 |
0.628 |
| September |
1.147 |
1.042 |
0.950 |
0.841 |
0.787 |
0.716 |
0.621 |
| October |
1.136 |
1.034 |
0.938 |
0.838 |
0.785 |
0.707 |
0.605 |
| November |
1.126 |
1.027 |
0.932 |
0.832 |
0.770 |
0.699 |
0.597 |
| December |
1.129 |
1.022 |
0.933 |
0.829 |
0.764 |
0.701 |
0.593 |
| |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| January |
0.583 |
0.470 |
0.349 |
0.296 |
0.274 |
0.243 |
0.203 |
| February |
0.572 |
0.462 |
0.342 |
0.289 |
0.266 |
0.236 |
0.196 |
| March |
0.565 |
0.447 |
0.337 |
0.285 |
0.261 |
0.233 |
0.191 |
| April |
0.537 |
0.404 |
0.320 |
0.266 |
0.250 |
0.218 |
0.179 |
| May |
0.528 |
0.392 |
0.316 |
0.261 |
0.245 |
0.214 |
0.174 |
| June |
0.523 |
0.387 |
0.310 |
0.261 |
0.246 |
0.214 |
0.173 |
| July |
0.521 |
0.386 |
0.313 |
0.266 |
0.249 |
0.220 |
0.178 |
| August |
0.517 |
0.372 |
0.310 |
0.265 |
0.243 |
0.214 |
0.172 |
| September |
0.507 |
0.359 |
0.305 |
0.260 |
0.238 |
0.212 |
0.167 |
| October |
0.495 |
0.348 |
0.301 |
0.256 |
0.239 |
0.210 |
0.173 |
| November |
0.483 |
0.352 |
0.296 |
0.258 |
0.241 |
0.209 |
0.173 |
| December |
0.479 |
0.353 |
0.295 |
0.262 |
0.238 |
0.203 |
0.166 |
| |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| January |
0.170 |
0.138 |
0.102 |
0.075 |
0.055 |
0.027 |
0.014 |
| February |
0.164 |
0.134 |
0.096 |
0.073 |
0.049 |
0.022 |
0.011 |
| March |
0.160 |
0.131 |
0.093 |
0.071 |
0.043 |
0.020 |
0.007 |
| April |
0.151 |
0.124 |
0.081 |
0.064 |
0.033 |
0.015 |
|
| May |
0.149 |
0.120 |
0.075 |
0.061 |
0.029 |
0.009 |
|
| June |
0.148 |
0.116 |
0.075 |
0.061 |
0.027 |
0.007 |
|
| July |
0.153 |
0.116 |
0.078 |
0.064 |
0.030 |
0.014 |
|
| August |
0.148 |
0.109 |
0.073 |
0.062 |
0.030 |
0.010 |
|
| September |
0.142 |
0.103 |
0.069 |
0.057 |
0.023 |
0.006 |
|
| October |
0.142 |
0.102 |
0.068 |
0.055 |
0.024 |
0.008 |
|
| November |
0.142 |
0.101 |
0.069 |
0.054 |
0.021 |
0.012 |
|
| December |
0.138 |
0.098 |
0.069 |
0.050 |
0.020 |
0.013 |
|
The RI month is the month in which the allowable expenditure
was incurred, or March 1982 where the expenditure was incurred on or before
1 March 1982.
The table given is applicable only to bodies within
the charge to corporation tax on their chargeable gains.
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