|
Corporation Tax on Chargeable Gains: Indexation Allowance:
January 2003
The value of the retail price index, as published by the Office for National
Statistics, for January 2003 is 178.4 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in
respect of assets disposed of in January 2003 is as follows:
RI Month RI Year
| |
1982
|
1983
|
1984
|
1985
|
1986
|
1987
|
1988
|
| |
|
|
|
|
|
|
|
|
January
|
-
|
1.160
|
1.054
|
0.956
|
0.854
|
0.784
|
0.727
|
|
February
|
-
|
1.150
|
1.046
|
0.940
|
0.847
|
0.777
|
0.720
|
|
March
|
1.246
|
1.146
|
1.039
|
0.922
|
0.844
|
0.773
|
0.714
|
|
April
|
1.201
|
1.117
|
1.013
|
0.882
|
0.827
|
0.752
|
0.686
|
|
May
|
1.186
|
1.108
|
1.005
|
0.874
|
0.823
|
0.751
|
0.680
|
|
June
|
1.180
|
1.103
|
1.000
|
0.870
|
0.824
|
0.751
|
0.674
|
|
July
|
1.179
|
1.091
|
1.002
|
0.873
|
0.829
|
0.752
|
0.672
|
|
August
|
1.178
|
1.082
|
0.984
|
0.868
|
0.824
|
0.747
|
0.653
|
|
September
|
1.180
|
1.073
|
0.980
|
0.869
|
0.815
|
0.742
|
0.646
|
|
October
|
1.169
|
1.066
|
0.968
|
0.866
|
0.812
|
0.734
|
0.629
|
|
November
|
1.158
|
1.058
|
0.962
|
0.860
|
0.797
|
0.725
|
0.622
|
|
December
|
1.162
|
1.053
|
0.963
|
0.857
|
0.791
|
0.727
|
0.617
|
| |
|
|
|
|
|
|
|
| |
1989
|
1990
|
1991
|
1992
|
1993
|
1994
|
1995
|
| |
|
|
|
|
|
|
|
|
January
|
0.607
|
0.493
|
0.370
|
0.316
|
0.294
|
0.263
|
0.222
|
|
February
|
0.596
|
0.484
|
0.363
|
0.309
|
0.285
|
0.255
|
0.214
|
|
March
|
0.589
|
0.470
|
0.358
|
0.305
|
0.281
|
0.252
|
0.209
|
|
April
|
0.561
|
0.426
|
0.340
|
0.285
|
0.269
|
0.237
|
0.197
|
|
May
|
0.551
|
0.414
|
0.336
|
0.281
|
0.264
|
0.233
|
0.193
|
|
June
|
0.546
|
0.408
|
0.330
|
0.281
|
0.265
|
0.233
|
0.191
|
|
July
|
0.545
|
0.407
|
0.333
|
0.285
|
0.268
|
0.239
|
0.197
|
|
August
|
0.541
|
0.393
|
0.330
|
0.284
|
0.263
|
0.233
|
0.190
|
|
September
|
0.530
|
0.380
|
0.325
|
0.280
|
0.257
|
0.230
|
0.185
|
|
October
|
0.518
|
0.369
|
0.321
|
0.275
|
0.258
|
0.229
|
0.191
|
|
November
|
0.505
|
0.372
|
0.316
|
0.277
|
0.260
|
0.228
|
0.191
|
|
December
|
0.502
|
0.373
|
0.315
|
0.282
|
0.257
|
0.222
|
0.184
|
| |
|
|
|
|
|
|
|
| |
1996
|
1997
|
1998
|
1999
|
2000
|
2001
|
2002
|
| |
|
|
|
|
|
|
|
|
January
|
0.188
|
0.155
|
0.118
|
0.092
|
0.071
|
0.043
|
0.029
|
|
February
|
0.182
|
0.151
|
0.113
|
0.090
|
0.065
|
0.037
|
0.026
|
|
March
|
0.178
|
0.148
|
0.109
|
0.087
|
0.059
|
0.036
|
0.022
|
|
April
|
0.169
|
0.141
|
0.097
|
0.080
|
0.049
|
0.031
|
0.015
|
|
May
|
0.167
|
0.137
|
0.091
|
0.077
|
0.045
|
0.024
|
0.012
|
|
June
|
0.166
|
0.133
|
0.092
|
0.077
|
0.043
|
0.023
|
0.012
|
|
July
|
0.171
|
0.133
|
0.094
|
0.081
|
0.046
|
0.029
|
0.014
|
|
August
|
0.165
|
0.126
|
0.090
|
0.078
|
0.046
|
0.025
|
0.011
|
|
September
|
0.160
|
0.120
|
0.085
|
0.073
|
0.039
|
0.022
|
0.005
|
|
October
|
0.160
|
0.118
|
0.084
|
0.071
|
0.040
|
0.024
|
0.003
|
|
November
|
0.159
|
0.118
|
0.085
|
0.070
|
0.037
|
0.028
|
0.001
|
|
December
|
0.155
|
0.115
|
0.085
|
0.066
|
0.036
|
0.029
|
Nil
|
|
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.
|
