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The value of
the retail price
index, as published
by the Office
for National Statistics,
for January 2002
is 173.3 (January
1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect
of assets disposed of in January 2002 is as follows:
| RI Month |
RI Year |
| |
1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
| January |
- |
1.098 |
0.996 |
0.900 |
0.801 |
0.733 |
0.678 |
| February |
- |
1.089 |
0.987 |
0.885 |
0.794 |
0.726 |
0.671 |
| March |
1.181 |
1.085 |
0.981 |
0.867 |
0.792 |
0.723 |
0.665 |
| April |
1.138 |
1.056 |
0.955 |
0.828 |
0.774 |
0.702 |
0.638 |
| May |
1.123 |
1.048 |
0.948 |
0.820 |
0.771 |
0.701 |
0.632 |
| June |
1.117 |
1.043 |
0.943 |
0.816 |
0.772 |
0.701 |
0.626 |
| July |
1.117 |
1.032 |
0.945 |
0.820 |
0.777 |
0.702 |
0.624 |
| August |
1.116 |
1.023 |
0.927 |
0.815 |
0.772 |
0.697 |
0.606 |
| September |
1.117 |
1.014 |
0.923 |
0.816 |
0.763 |
0.692 |
0.599 |
| October |
1.107 |
1.007 |
0.911 |
0.813 |
0.760 |
0.684 |
0.583 |
| November |
1.096 |
1.000 |
0.905 |
0.807 |
0.745 |
0.676 |
0.575 |
| December |
1.100 |
0.994 |
0.907 |
0.804 |
0.740 |
0.678 |
0.571 |
| |
|
|
|
|
|
|
|
| |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
| January |
0.561 |
0.450 |
0.331 |
0.278 |
0.257 |
0.226 |
0.187 |
| February |
0.550 |
0.442 |
0.324 |
0.271 |
0.249 |
0.220 |
0.180 |
| March |
0.543 |
0.428 |
0.319 |
0.268 |
0.244 |
0.216 |
0.175 |
| April |
0.516 |
0.385 |
0.302 |
0.249 |
0.233 |
0.202 |
0.163 |
| May |
0.507 |
0.373 |
0.298 |
0.244 |
0.228 |
0.198 |
0.158 |
| June |
0.502 |
0.368 |
0.292 |
0.244 |
0.229 |
0.198 |
0.157 |
| July |
0.500 |
0.367 |
0.295 |
0.249 |
0.232 |
0.203 |
0.162 |
| August |
0.497 |
0.353 |
0.292 |
0.248 |
0.226 |
0.198 |
0.156 |
| September |
0.486 |
0.340 |
0.288 |
0.243 |
0.221 |
0.195 |
0.151 |
| October |
0.475 |
0.330 |
0.283 |
0.239 |
0.222 |
0.194 |
0.157 |
| November |
0.462 |
0.333 |
0.278 |
0.241 |
0.224 |
0.193 |
0.157 |
| December |
0.459 |
0.334 |
0.277 |
0.245 |
0.221 |
0.187 |
0.150 |
| |
|
|
|
|
|
|
|
| |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| January |
0.154 |
0.122 |
0.087 |
0.061 |
0.040 |
0.013 |
- |
| February |
0.148 |
0.118 |
0.081 |
0.059 |
0.035 |
0.008 |
- |
| March |
0.144 |
0.115 |
0.078 |
0.056 |
0.029 |
0.006 |
- |
| April |
0.136 |
0.109 |
0.066 |
0.049 |
0.019 |
0.001 |
- |
| May |
0.133 |
0.105 |
0.060 |
0.046 |
0.015 |
Nil |
- |
| June |
0.133 |
0.100 |
0.061 |
0.046 |
0.013 |
Nil |
- |
| July |
0.137 |
0.100 |
0.063 |
0.050 |
0.016 |
0.000 |
- |
| August |
0.132 |
0.093 |
0.059 |
0.047 |
0.016 |
Nil |
- |
| September |
0.127 |
0.088 |
0.054 |
0.043 |
0.009 |
Nil |
- |
| October |
0.127 |
0.087 |
0.053 |
0.041 |
0.010 |
Nil |
- |
| November |
0.126 |
0.086 |
0.054 |
0.040 |
0.007 |
Nil |
- |
| December |
0.122 |
0.083 |
0.054 |
0.036 |
0.006 |
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.
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