|
The value of the retail price index, as published by the Office for National
Statistics, for May 2002 is 176.2 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in
respect of assets disposed of in May 2002 is as follows:
| RI Month |
RI Year |
|
|
1982
|
1983
|
1984
|
1985
|
1986
|
1987
|
1988
|
|
|
|
|
|
|
|
|
|
|
January
|
-
|
1.133
|
1.029
|
0.932
|
0.831
|
0.762
|
0.706
|
|
February
|
-
|
1.124
|
1.021
|
0.916
|
0.824
|
0.755
|
0.699
|
|
March
|
1.218
|
1.120
|
1.014
|
0.899
|
0.822
|
0.751
|
0.693
|
|
April
|
1.174
|
1.091
|
0.988
|
0.859
|
0.804
|
0.731
|
0.665
|
|
May
|
1.159
|
1.082
|
0.980
|
0.851
|
0.801
|
0.729
|
0.659
|
|
June
|
1.153
|
1.077
|
0.975
|
0.847
|
0.802
|
0.729
|
0.653
|
|
July
|
1.152
|
1.066
|
0.978
|
0.850
|
0.807
|
0.731
|
0.651
|
|
August
|
1.151
|
1.057
|
0.959
|
0.845
|
0.801
|
0.726
|
0.633
|
|
September
|
1.153
|
1.047
|
0.955
|
0.846
|
0.792
|
0.721
|
0.625
|
|
October
|
1.142
|
1.040
|
0.943
|
0.843
|
0.790
|
0.712
|
0.609
|
|
November
|
1.132
|
1.033
|
0.937
|
0.837
|
0.775
|
0.704
|
0.602
|
|
December
|
1.136
|
1.028
|
0.939
|
0.835
|
0.769
|
0.706
|
0.597
|
|
|
|
|
|
|
|
|
|
|
|
1989
|
1990
|
1991
|
1992
|
1993
|
1994
|
1995
|
|
|
|
|
|
|
|
|
|
|
January
|
0.587
|
0.474
|
0.353
|
0.299
|
0.278
|
0.247
|
0.207
|
|
February
|
0.576
|
0.466
|
0.346
|
0.293
|
0.269
|
0.240
|
0.199
|
|
March
|
0.569
|
0.451
|
0.341
|
0.289
|
0.265
|
0.236
|
0.195
|
|
April
|
0.542
|
0.408
|
0.324
|
0.269
|
0.253
|
0.222
|
0.183
|
|
May
|
0.532
|
0.396
|
0.320
|
0.265
|
0.249
|
0.218
|
0.178
|
|
June
|
0.527
|
0.391
|
0.314
|
0.265
|
0.250
|
0.218
|
0.176
|
|
July
|
0.526
|
0.390
|
0.317
|
0.269
|
0.252
|
0.224
|
0.182
|
|
August
|
0.522
|
0.375
|
0.314
|
0.269
|
0.247
|
0.218
|
0.175
|
|
September
|
0.511
|
0.363
|
0.309
|
0.264
|
0.242
|
0.215
|
0.170
|
|
October
|
0.500
|
0.352
|
0.304
|
0.259
|
0.243
|
0.213
|
0.176
|
|
November
|
0.487
|
0.355
|
0.299
|
0.261
|
0.244
|
0.213
|
0.176
|
|
December
|
0.483
|
0.356
|
0.298
|
0.266
|
0.242
|
0.207
|
0.169
|
|
|
|
|
|
|
|
|
|
|
|
1996
|
1997
|
1998
|
1999
|
2000
|
2001
|
2002
|
|
|
|
|
|
|
|
|
|
|
January
|
0.173
|
0.141
|
0.105
|
0.078
|
0.058
|
0.030
|
0.017
|
|
February
|
0.168
|
0.137
|
0.099
|
0.076
|
0.052
|
0.024
|
0.014
|
|
March
|
0.163
|
0.134
|
0.096
|
0.074
|
0.046
|
0.023
|
0.010
|
|
April
|
0.155
|
0.127
|
0.084
|
0.067
|
0.036
|
0.018
|
0.003
|
|
May
|
0.152
|
0.123
|
0.078
|
0.064
|
0.032
|
0.011
|
|
|
June
|
0.152
|
0.119
|
0.078
|
0.064
|
0.030
|
0.010
|
|
|
July
|
0.156
|
0.119
|
0.081
|
0.067
|
0.033
|
0.017
|
|
|
August
|
0.151
|
0.112
|
0.076
|
0.065
|
0.033
|
0.013
|
|
|
September
|
0.146
|
0.106
|
0.072
|
0.060
|
0.026
|
0.009
|
|
|
October
|
0.146
|
0.105
|
0.071
|
0.058
|
0.027
|
0.011
|
|
|
November
|
0.145
|
0.104
|
0.072
|
0.057
|
0.024
|
0.015
|
|
|
December
|
0.141
|
0.101
|
0.072
|
0.053
|
0.023
|
0.016
|
|
|
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.
|
