The value of the retail price index, as published by the Office for National Statistics, for July 2010 is 223.6 (January 1987 = 100).
The indexed rise to be used in calculating the Indexation Allowance in respect of assets disposed of in July 2010 is as follows:
|
|
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
|---|---|---|---|---|---|---|---|
| January |
0.026 |
|
|
|
|
|
|
| February |
0.020 |
|
|
|
|
|
|
| March |
0.013 |
|
|
|
|
|
|
| April |
0.004 |
|
|
|
|
|
|
| May |
Nil |
|
|
|
|
|
|
| June |
Nil |
|
|
|
|
|
|
| July |
Nil |
|
|
|
|
|
|
| August |
|
|
|
|
|
|
|
| September |
|
|
|
|
|
|
|
| October |
|
|
|
|
|
|
|
| November |
|
|
|
|
|
|
|
| December |
|
|
|
|
|
|
|
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.
