Rates and Allowances - Corporation Tax on Chargeable Gains: Indexation Allowance: October 2001
The value of the retail prices index, as published by the Office for National Statistics, for October 2001 is 174.3 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in October 2001 is as follow
| RI Month | RI Year | ||||||
| 1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
|
| January |
- |
1.110 |
1.007 |
0.911 |
0.811 |
0.743 |
0.687 |
| February |
- |
1.101 |
0.999 |
0.896 |
0.804 |
0.736 |
0.681 |
| March |
1.194 |
1.097 |
0.993 |
0.878 |
0.802 |
0.733 |
0.674 |
| April |
1.151 |
1.068 |
0.966 |
0.839 |
0.785 |
0.712 |
0.647 |
| May |
1.135 |
1.059 |
0.959 |
0.831 |
0.781 |
0.711 |
0.641 |
| June |
1.129 |
1.054 |
0.954 |
0.827 |
0.782 |
0.711 |
0.635 |
| July |
1.129 |
1.043 |
0.956 |
0.830 |
0.787 |
0.712 |
0.634 |
| August |
1.128 |
1.034 |
0.938 |
0.825 |
0.782 |
0.707 |
0.615 |
| September |
1.129 |
1.025 |
0.934 |
0.826 |
0.773 |
0.702 |
0.608 |
| October |
1.119 |
1.018 |
0.922 |
0.823 |
0.770 |
0.694 |
0.592 |
| November |
1.109 |
1.011 |
0.916 |
0.817 |
0.755 |
0.686 |
0.585 |
| December |
1.112 |
1.006 |
0.918 |
0.815 |
0.750 |
0.687 |
0.580 |
| 1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
|
| January |
0.570 |
0.459 |
0.339 |
0.285 |
0.264 |
0.234 |
0.194 |
| February |
0.559 |
0.450 |
0.332 |
0.279 |
0.256 |
0.227 |
0.187 |
| March |
0.552 |
0.436 |
0.326 |
0.275 |
0.251 |
0.223 |
0.182 |
| April |
0.525 |
0.393 |
0.310 |
0.256 |
0.240 |
0.209 |
0.170 |
| May |
0.516 |
0.381 |
0.306 |
0.251 |
0.235 |
0.205 |
0.165 |
| June |
0.510 |
0.376 |
0.300 |
0.251 |
0.236 |
0.205 |
0.164 |
| July |
0.509 |
0.375 |
0.303 |
0.256 |
0.239 |
0.210 |
0.169 |
| August |
0.505 |
0.361 |
0.300 |
0.255 |
0.234 |
0.205 |
0.163 |
| September |
0.495 |
0.348 |
0.295 |
0.250 |
0.228 |
0.202 |
0.157 |
| October |
0.483 |
0.338 |
0.290 |
0.246 |
0.229 |
0.200 |
0.164 |
| November |
0.471 |
0.341 |
0.285 |
0.248 |
0.231 |
0.200 |
0.164 |
| December |
0.467 |
0.342 |
0.284 |
0.252 |
0.228 |
0.194 |
0.157 |
| 1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
||
| January |
0.160 |
0.129 |
0.093 |
0.067 |
0.046 |
0.019 |
|
| February |
0.155 |
0.125 |
0.087 |
0.065 |
0.041 |
0.013 |
|
| March |
0.150 |
0.122 |
0.084 |
0.062 |
0.035 |
0.012 |
|
| April |
0.142 |
0.115 |
0.072 |
0.055 |
0.025 |
0.007 |
|
| May |
0.140 |
0.111 |
0.066 |
0.053 |
0.021 |
0.001 |
|
| June |
0.139 |
0.107 |
0.067 |
0.053 |
0.019 |
Nil |
|
| July |
0.144 |
0.107 |
0.069 |
0.056 |
0.022 |
0.006 |
|
| August |
0.138 |
0.100 |
0.065 |
0.053 |
0.022 |
0.002 |
|
| September |
0.133 |
0.094 |
0.060 |
0.049 |
0.015 |
Nil |
|
| October |
0.133 |
0.093 |
0.060 |
0.047 |
0.016 |
- |
|
| November |
0.133 |
0.092 |
0.060 |
0.046 |
0.013 |
- |
|
| December |
0.129 |
0.089 |
0.060 |
0.042 |
0.012 |
- |
|
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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