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Corporation Tax on Chargeable Gains: Indexation Allowance: October 2002
The value of the retail price index, as published by the Office for National
Statistics, for October 2002 is 177.9 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in
respect of assets disposed of in October 2002 is as follows:
RI Month RI Year
|
|
1982
|
1983
|
1984
|
1985
|
1986
|
1987
|
1988
|
|
|
|
|
|
|
|
|
|
|
January
|
-
|
1.153
|
1.048
|
0.951
|
0.848
|
0.779
|
0.722
|
|
February
|
-
|
1.144
|
1.040
|
0.935
|
0.842
|
0.772
|
0.716
|
|
March
|
1.239
|
1.140
|
1.034
|
0.917
|
0.839
|
0.768
|
0.709
|
|
April
|
1.195
|
1.111
|
1.007
|
0.877
|
0.821
|
0.748
|
0.681
|
|
May
|
1.180
|
1.102
|
0.999
|
0.869
|
0.818
|
0.746
|
0.675
|
|
June
|
1.173
|
1.097
|
0.994
|
0.865
|
0.819
|
0.746
|
0.669
|
|
July
|
1.173
|
1.086
|
0.997
|
0.868
|
0.824
|
0.748
|
0.667
|
|
August
|
1.172
|
1.076
|
0.978
|
0.863
|
0.819
|
0.742
|
0.649
|
|
September
|
1.173
|
1.067
|
0.974
|
0.864
|
0.810
|
0.737
|
0.641
|
|
October
|
1.163
|
1.060
|
0.962
|
0.861
|
0.807
|
0.729
|
0.625
|
|
November
|
1.152
|
1.053
|
0.956
|
0.855
|
0.792
|
0.721
|
0.617
|
|
December
|
1.156
|
1.047
|
0.958
|
0.852
|
0.786
|
0.722
|
0.613
|
|
|
|
|
|
|
|
|
|
|
|
1989
|
1990
|
1991
|
1992
|
1993
|
1994
|
1995
|
|
|
|
|
|
|
|
|
|
|
January
|
0.603
|
0.489
|
0.366
|
0.312
|
0.290
|
0.259
|
0.218
|
|
February
|
0.591
|
0.480
|
0.359
|
0.305
|
0.282
|
0.252
|
0.211
|
|
March
|
0.584
|
0.465
|
0.354
|
0.301
|
0.277
|
0.248
|
0.206
|
|
April
|
0.556
|
0.422
|
0.337
|
0.282
|
0.265
|
0.234
|
0.194
|
|
May
|
0.547
|
0.410
|
0.333
|
0.277
|
0.261
|
0.229
|
0.189
|
|
June
|
0.542
|
0.404
|
0.327
|
0.277
|
0.262
|
0.229
|
0.188
|
|
July
|
0.540
|
0.403
|
0.330
|
0.282
|
0.264
|
0.235
|
0.193
|
|
August
|
0.536
|
0.389
|
0.327
|
0.281
|
0.259
|
0.229
|
0.187
|
|
September
|
0.526
|
0.376
|
0.322
|
0.276
|
0.254
|
0.227
|
0.181
|
|
October
|
0.514
|
0.365
|
0.317
|
0.272
|
0.255
|
0.225
|
0.188
|
|
November
|
0.501
|
0.368
|
0.312
|
0.273
|
0.256
|
0.224
|
0.188
|
|
December
|
0.497
|
0.370
|
0.311
|
0.278
|
0.254
|
0.218
|
0.180
|
|
|
|
|
|
|
|
|
|
|
|
1996
|
1997
|
1998
|
1999
|
2000
|
2001
|
2002
|
|
|
|
|
|
|
|
|
|
|
January
|
0.184
|
0.152
|
0.115
|
0.089
|
0.068
|
0.040
|
0.027
|
|
February
|
0.179
|
0.148
|
0.110
|
0.087
|
0.062
|
0.034
|
0.024
|
|
March
|
0.174
|
0.145
|
0.106
|
0.084
|
0.056
|
0.033
|
0.019
|
|
April
|
0.166
|
0.138
|
0.094
|
0.077
|
0.046
|
0.028
|
0.013
|
|
May
|
0.164
|
0.134
|
0.088
|
0.074
|
0.042
|
0.021
|
0.010
|
|
June
|
0.163
|
0.130
|
0.089
|
0.074
|
0.040
|
0.020
|
0.010
|
|
July
|
0.167
|
0.130
|
0.091
|
0.078
|
0.043
|
0.027
|
0.011
|
|
August
|
0.162
|
0.122
|
0.087
|
0.075
|
0.043
|
0.022
|
0.009
|
|
September
|
0.157
|
0.117
|
0.082
|
0.070
|
0.036
|
0.019
|
0.002
|
|
October
|
0.157
|
0.115
|
0.081
|
0.068
|
0.037
|
0.021
|
|
|
November
|
0.156
|
0.115
|
0.082
|
0.067
|
0.034
|
0.025
|
|
|
December
|
0.152
|
0.112
|
0.082
|
0.063
|
0.033
|
0.026
|
|
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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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