Rates and Allowances - Corporation Tax on Chargeable Gains: Indexation Allowance: November 2001
The value of the retail price index, as published by the Office for National Statistics, for November 2001 is 173.6 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in November 2001 is as follows:
| RI Month | 1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
|---|---|---|---|---|---|---|---|
| January |
- |
1.101 |
0.999 |
0.903 |
0.804 |
0.736 |
0.681 |
| February |
- |
1.092 |
0.991 |
0.888 |
0.797 |
0.729 |
0.674 |
| March |
1.185 |
1.089 |
0.985 |
0.871 |
0.795 |
0.726 |
0.668 |
| April |
1.142 |
1.060 |
0.958 |
0.832 |
0.777 |
0.705 |
0.641 |
| May |
1.127 |
1.051 |
0.951 |
0.823 |
0.774 |
0.704 |
0.635 |
| June |
1.121 |
1.046 |
0.946 |
0.819 |
0.775 |
0.704 |
0.629 |
| July |
1.120 |
1.035 |
0.948 |
0.823 |
0.780 |
0.705 |
0.627 |
| August |
1.120 |
1.026 |
0.930 |
0.818 |
0.775 |
0.700 |
0.609 |
| September |
1.121 |
1.017 |
0.926 |
0.819 |
0.766 |
0.695 |
0.601 |
| October |
1.110 |
1.010 |
0.915 |
0.816 |
0.763 |
0.687 |
0.585 |
| November |
1.100 |
1.003 |
0.909 |
0.810 |
0.748 |
0.679 |
0.578 |
| December |
1.104 |
0.998 |
0.910 |
0.807 |
0.743 |
0.681 |
0.574 |
| RI Month | 1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
|---|---|---|---|---|---|---|---|
| January |
0.564 |
0.453 |
0.333 |
0.280 |
0.259 |
0.229 |
0.189 |
| February |
0.553 |
0.444 |
0.326 |
0.274 |
0.251 |
0.222 |
0.182 |
| March |
0.546 |
0.430 |
0.321 |
0.270 |
0.246 |
0.218 |
0.177 |
| April |
0.519 |
0.388 |
0.304 |
0.251 |
0.235 |
0.204 |
0.165 |
| May |
0.510 |
0.376 |
0.300 |
0.246 |
0.230 |
0.200 |
0.160 |
| June |
0.504 |
0.370 |
0.295 |
0.246 |
0.231 |
0.200 |
0.159 |
| July |
0.503 |
0.369 |
0.297 |
0.251 |
0.234 |
0.206 |
0.164 |
| August |
0.499 |
0.355 |
0.295 |
0.250 |
0.229 |
0.200 |
0.158 |
| September |
0.489 |
0.343 |
0.290 |
0.245 |
0.223 |
0.197 |
0.153 |
| October |
0.477 |
0.332 |
0.285 |
0.241 |
0.224 |
0.196 |
0.159 |
| November |
0.465 |
0.335 |
0.280 |
0.243 |
0.226 |
0.195 |
0.159 |
| December |
0.461 |
0.336 |
0.279 |
0.247 |
0.223 |
0.189 |
0.152 |
| RI Month | 1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
|---|---|---|---|---|---|---|
| January |
0.156 |
0.124 |
0.088 |
0.062 |
0.042 |
0.015 |
| February |
0.150 |
0.120 |
0.083 |
0.060 |
0.036 |
0.009 |
| March |
0.146 |
0.117 |
0.080 |
0.058 |
0.031 |
0.008 |
| April |
0.138 |
0.111 |
0.068 |
0.051 |
0.021 |
0.003 |
| May |
0.135 |
0.106 |
0.062 |
0.048 |
0.017 |
Nil |
| June |
0.135 |
0.102 |
0.062 |
0.048 |
0.015 |
Nil |
| July |
0.139 |
0.102 |
0.065 |
0.051 |
0.018 |
0.002 |
| August |
0.134 |
0.095 |
0.060 |
0.049 |
0.018 |
Nil |
| September |
0.129 |
0.090 |
0.056 |
0.045 |
0.011 |
Nil |
| October |
0.129 |
0.088 |
0.055 |
0.043 |
0.012 |
Nil |
| November |
0.128 |
0.088 |
0.056 |
0.041 |
0.009 |
- |
| December |
0.124 |
0.085 |
0.056 |
0.038 |
0.008 |
- |
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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