| Corporation Tax on Chargeable Gains: Indexation
Allowance: April 2004
The value of the retail price index, as published
by the Office for National Statistics, for April 2004
is 185.7 (February 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect
of assets disposed of in April 2004 is as follows:
RI Year 1982 to 1988
| RI Month |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
|
January |
- |
1.248 |
1.138 |
1.036 |
0.929 |
0.857 |
0.798 |
|
February |
- |
1.238 |
1.130 |
1.020 |
0.922 |
0.850 |
0.791 |
|
March |
1.338 |
1.234 |
1.123 |
1.001 |
0.920 |
0.846 |
0.784 |
|
April |
1.291 |
1.203 |
1.095 |
0.959 |
0.901 |
0.824 |
0.755 |
|
May |
1.275 |
1.194 |
1.087 |
0.950 |
0.898 |
0.822 |
0.749 |
|
June |
1.269 |
1.189 |
1.082 |
0.946 |
0.899 |
0.822 |
0.742 |
|
July |
1.268 |
1.177 |
1.084 |
0.950 |
0.904 |
0.824 |
0.740 |
|
August |
1.267 |
1.167 |
1.065 |
0.945 |
0.898 |
0.819 |
0.721 |
|
September |
1.269 |
1.158 |
1.061 |
0.946 |
0.889 |
0.813 |
0.713 |
|
October |
1.258 |
1.150 |
1.048 |
0.943 |
0.886 |
0.805 |
0.696 |
|
November |
1.247 |
1.143 |
1.042 |
0.936 |
0.870 |
0.796 |
0.688 |
|
December |
1.251 |
1.137 |
1.043 |
0.933 |
0.864 |
0.798 |
0.684 |
RI Year 1989 to 1995
| RI Month |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
|
January |
0.673 |
0.554 |
0.426 |
0.369 |
0.347 |
0.314 |
0.272 |
|
February |
0.661 |
0.545 |
0.419 |
0.362 |
0.338 |
0.307 |
0.264 |
|
March |
0.654 |
0.530 |
0.413 |
0.358 |
0.333 |
0.303 |
0.259 |
|
April |
0.625 |
0.484 |
0.395 |
0.338 |
0.321 |
0.288 |
0.246 |
|
May |
0.615 |
0.471 |
0.391 |
0.333 |
0.316 |
0.283 |
0.241 |
|
June |
0.609 |
0.466 |
0.385 |
0.333 |
0.317 |
0.283 |
0.240 |
|
July |
0.608 |
0.465 |
0.388 |
0.338 |
0.320 |
0.290 |
0.245 |
|
August |
0.604 |
0.450 |
0.385 |
0.337 |
0.314 |
0.283 |
0.239 |
|
September |
0.593 |
0.436 |
0.380 |
0.332 |
0.309 |
0.281 |
0.233 |
|
October |
0.580 |
0.425 |
0.375 |
0.327 |
0.310 |
0.279 |
0.240 |
|
November |
0.567 |
0.428 |
0.369 |
0.329 |
0.311 |
0.278 |
0.240 |
|
December |
0.563 |
0.430 |
0.368 |
0.334 |
0.309 |
0.272 |
0.232 |
RI Year 1996 to 2002
| RI Month |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| January |
0.236 |
0.203 |
0.164 |
0.136 |
0.115 |
0.085 |
0.072 |
| February |
0.231 |
0.198 |
0.158 |
0.134 |
0.109 |
0.080 |
0.068 |
| March |
0.226 |
0.195 |
0.155 |
0.132 |
0.103 |
0.078 |
0.064 |
| April |
0.217 |
0.188 |
0.142 |
0.124 |
0.092 |
0.073 |
0.057 |
| May |
0.215 |
0.184 |
0.136 |
0.121 |
0.088 |
0.066 |
0.054 |
| June |
0.214 |
0.179 |
0.136 |
0.121 |
0.085 |
0.065 |
0.054 |
| July |
0.219 |
0.179 |
0.139 |
0.125 |
0.089 |
0.072 |
0.056 |
| August |
0.213 |
0.172 |
0.134 |
0.122 |
0.089 |
0.067 |
0.053 |
| September |
0.207 |
0.166 |
0.130 |
0.117 |
0.082 |
0.064 |
0.046 |
| October |
0.207 |
0.164 |
0.129 |
0.115 |
0.082 |
0.065 |
0.044 |
| November |
0.207 |
0.164 |
0.130 |
0.114 |
0.079 |
0.070 |
0.042 |
| December |
0.203 |
0.161 |
0.130 |
0.110 |
0.078 |
0.071 |
0.040 |
RI Year 2003 to 2009
| RI Month |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
|
January |
0.041 |
0.014 |
-
|
-
|
-
|
-
|
-
|
|
February |
0.036 |
0.010 |
-
|
-
|
-
|
-
|
-
|
|
March |
0.032 |
0.006 |
-
|
-
|
-
|
-
|
-
|
|
April |
0.025 |
Nil |
-
|
-
|
-
|
-
|
-
|
|
May |
0.023 |
-
|
-
|
-
|
-
|
-
|
-
|
|
June |
0.024 |
-
|
-
|
-
|
-
|
-
|
-
|
|
July |
0.024 |
-
|
-
|
-
|
-
|
-
|
-
|
|
August |
0.023 |
-
|
-
|
-
|
-
|
-
|
-
|
|
September |
0.018 |
-
|
-
|
-
|
-
|
-
|
-
|
|
October |
0.017 |
-
|
-
|
-
|
-
|
-
|
-
|
|
November |
0.016 |
-
|
-
|
-
|
-
|
-
|
-
|
|
December |
0.012 |
-
|
-
|
-
|
-
|
-
|
-
|
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.
|
