|
The value of the retail price index, as published by the Office for National
Statistics, for December 2001 is 173.4 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in
respect of assets disposed of in December 2001 is as follows:
| RI Month |
RI Year |
|
|
1982
|
1983
|
1984
|
1985
|
1986
|
1987
|
1988
|
|
January
|
-
|
1.099
|
0.997
|
0.901
|
0.802
|
0.734
|
0.679
|
|
February
|
-
|
1.090
|
0.989
|
0.886
|
0.795
|
0.727
|
0.672
|
|
March
|
1.183
|
1.086
|
0.982
|
0.869
|
0.793
|
0.724
|
0.666
|
|
April
|
1.140
|
1.057
|
0.956
|
0.830
|
0.775
|
0.703
|
0.639
|
|
May
|
1.124
|
1.049
|
0.949
|
0.821
|
0.772
|
0.702
|
0.633
|
|
June
|
1.118
|
1.044
|
0.944
|
0.817
|
0.773
|
0.702
|
0.627
|
|
July
|
1.118
|
1.033
|
0.946
|
0.821
|
0.778
|
0.703
|
0.625
|
|
August
|
1.117
|
1.024
|
0.928
|
0.816
|
0.773
|
0.698
|
0.607
|
|
September
|
1.118
|
1.015
|
0.924
|
0.817
|
0.764
|
0.693
|
0.600
|
|
October
|
1.108
|
1.008
|
0.912
|
0.814
|
0.761
|
0.685
|
0.584
|
|
November
|
1.098
|
1.001
|
0.907
|
0.808
|
0.746
|
0.677
|
0.576
|
|
December
|
1.102
|
0.996
|
0.908
|
0.805
|
0.741
|
0.679
|
0.572
|
|
|
|
|
|
|
|
|
|
|
|
1989
|
1990
|
1991
|
1992
|
1993
|
1994
|
1995
|
|
January
|
0.562
|
0.451
|
0.332
|
0.279
|
0.257
|
0.227
|
0.188
|
|
February
|
0.551
|
0.443
|
0.325
|
0.272
|
0.249
|
0.220
|
0.180
|
|
March
|
0.544
|
0.428
|
0.320
|
0.268
|
0.245
|
0.217
|
0.176
|
|
April
|
0.517
|
0.386
|
0.303
|
0.249
|
0.233
|
0.202
|
0.164
|
|
May
|
0.508
|
0.374
|
0.299
|
0.245
|
0.229
|
0.198
|
0.159
|
|
June
|
0.503
|
0.369
|
0.293
|
0.245
|
0.230
|
0.198
|
0.158
|
|
July
|
0.501
|
0.368
|
0.296
|
0.249
|
0.232
|
0.204
|
0.163
|
|
August
|
0.497
|
0.354
|
0.293
|
0.248
|
0.227
|
0.198
|
0.157
|
|
September
|
0.487
|
0.341
|
0.288
|
0.244
|
0.222
|
0.196
|
0.151
|
|
October
|
0.476
|
0.331
|
0.283
|
0.239
|
0.223
|
0.194
|
0.158
|
|
November
|
0.463
|
0.334
|
0.279
|
0.241
|
0.225
|
0.193
|
0.158
|
|
December
|
0.460
|
0.335
|
0.278
|
0.246
|
0.222
|
0.188
|
0.151
|
|
|
|
|
|
|
|
|
|
|
|
1996
|
1997
|
1998
|
1999
|
2000
|
2001
|
|
|
January
|
0.154
|
0.123
|
0.087
|
0.061
|
0.041
|
0.013
|
|
|
February
|
0.149
|
0.119
|
0.082
|
0.059
|
0.035
|
0.008
|
|
|
March
|
0.145
|
0.116
|
0.078
|
0.057
|
0.030
|
0.007
|
|
|
April
|
0.136
|
0.109
|
0.066
|
0.050
|
0.019
|
0.002
|
|
|
May
|
0.134
|
0.105
|
0.061
|
0.047
|
0.016
|
Nil
|
|
|
June
|
0.133
|
0.101
|
0.061
|
0.047
|
0.013
|
Nil
|
|
|
July
|
0.138
|
0.101
|
0.064
|
0.050
|
0.017
|
0.001
|
|
|
August
|
0.133
|
0.094
|
0.059
|
0.048
|
0.017
|
Nil
|
|
|
September
|
0.127
|
0.089
|
0.055
|
0.043
|
0.010
|
Nil
|
|
|
October
|
0.127
|
0.087
|
0.054
|
0.041
|
0.010
|
Nil
|
|
|
November
|
0.127
|
0.086
|
0.055
|
0.040
|
0.008
|
Nil
|
|
|
December
|
0.123
|
0.084
|
0.055
|
0.036
|
0.007
|
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.
|
