|
The value of the retail price index, as published by the Office for National
Statistics, for February 2002 is 173.8 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance
in respect of assets disposed of in February 2002 is as follows:
RI Year 1982 - 1988
| RI Month |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| January |
-
|
1.104
|
1.001
|
0.906
|
0.806
|
0.738
|
0.682
|
| February |
-
|
1.095
|
0.993
|
0.890
|
0.799
|
0.731
|
0.676
|
| March |
1.188
|
1.091
|
0.987
|
0.873
|
0.797
|
0.728
|
0.670
|
| April |
1.145
|
1.062
|
0.961
|
0.834
|
0.779
|
0.707
|
0.643
|
| May |
1.129
|
1.053
|
0.953
|
0.825
|
0.776
|
0.706
|
0.637
|
| June |
1.123
|
1.049
|
0.948
|
0.822
|
0.777
|
0.706
|
0.630
|
| July |
1.123
|
1.038
|
0.951
|
0.825
|
0.782
|
0.707
|
0.629
|
| August |
1.122
|
1.029
|
0.932
|
0.820
|
0.777
|
0.702
|
0.611
|
| September |
1.123
|
1.020
|
0.929
|
0.821
|
0.768
|
0.697
|
0.603
|
| October |
1.113
|
1.012
|
0.917
|
0.818
|
0.765
|
0.689
|
0.587
|
| November |
1.103
|
1.005
|
0.911
|
0.812
|
0.750
|
0.681
|
0.580
|
| December |
1.106
|
1.000
|
0.913
|
0.810
|
0.745
|
0.682
|
0.576
|
RI Year 1989 - 1995
| RI Month |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| January |
0.566
|
0.454
|
0.335
|
0.282
|
0.260
|
0.230
|
0.190
|
| February |
0.555
|
0.446
|
0.328
|
0.275
|
0.252
|
0.223
|
0.183
|
| March |
0.548
|
0.432
|
0.323
|
0.271
|
0.248
|
0.220
|
0.178
|
| April |
0.521
|
0.389
|
0.306
|
0.252
|
0.236
|
0.205
|
0.166
|
| May |
0.511
|
0.377
|
0.302
|
0.248
|
0.232
|
0.201
|
0.162
|
| June |
0.506
|
0.372
|
0.296
|
0.248
|
0.233
|
0.201
|
0.160
|
| July |
0.505
|
0.371
|
0.299
|
0.252
|
0.235
|
0.207
|
0.166
|
| August |
0.501
|
0.357
|
0.296
|
0.251
|
0.230
|
0.201
|
0.159
|
| September |
0.491
|
0.344
|
0.291
|
0.247
|
0.225
|
0.199
|
0.154
|
| October |
0.479
|
0.334
|
0.286
|
0.242
|
0.226
|
0.197
|
0.160
|
| November |
0.467
|
0.337
|
0.282
|
0.244
|
0.227
|
0.196
|
0.160
|
| December |
0.463
|
0.338
|
0.281
|
0.249
|
0.225
|
0.190
|
0.153
|
RI Year 1996 - 2002
| RI Month |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| January |
0.157
|
0.126
|
0.090
|
0.064
|
0.043
|
0.016
|
0.003
|
| February |
0.152
|
0.121
|
0.084
|
0.062
|
0.038
|
0.010
|
- |
| March |
0.147
|
0.118
|
0.081
|
0.059
|
0.032
|
0.009
|
- |
| April |
0.139
|
0.112
|
0.069
|
0.052
|
0.022
|
0.004
|
- |
| May |
0.137
|
0.108
|
0.063
|
0.050
|
0.018
|
Nil
|
- |
| June |
0.136
|
0.103
|
0.064
|
0.050
|
0.016
|
Nil
|
- |
| July |
0.140
|
0.103
|
0.066
|
0.053
|
0.019
|
0.003
|
- |
| August |
0.135
|
0.097
|
0.062
|
0.050
|
0.019
|
Nil
|
- |
| September |
0.130
|
0.091
|
0.057
|
0.046
|
0.012
|
Nil
|
- |
| October |
0.130
|
0.090
|
0.057
|
0.044
|
0.013
|
Nil
|
- |
| November |
0.129
|
0.089
|
0.057
|
0.043
|
0.010
|
0.001
|
- |
| December |
0.126
|
0.086
|
0.057
|
0.039
|
0.009
|
0.002
|
- |
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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