Rates and Allowances - Corporation Tax on Chargeable Gains: Indexation Allowance: September 2001
The value of the retail prices index, as published by the Office for National Statistics, for September 2001 is 174.6 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in September 2001 is as follows
| RI Month | RI
Year |
||||||
|---|---|---|---|---|---|---|---|
| 1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
|
| January |
- |
1.114 |
1.010 |
0.914 |
0.814 |
0.746 |
0.690 |
| February |
- |
1.104 |
1.002 |
0.899 |
0.807 |
0.739 |
0.684 |
| March |
1.198 |
1.101 |
0.996 |
0.881 |
0.805 |
0.736 |
0.677 |
| April |
1.155 |
1.072 |
0.970 |
0.842 |
0.788 |
0.715 |
0.650 |
| May |
1.139 |
1.063 |
0.962 |
0.834 |
0.784 |
0.713 |
0.644 |
| June |
1.133 |
1.058 |
0.957 |
0.830 |
0.785 |
0.713 |
0.638 |
| July |
1.132 |
1.047 |
0.960 |
0.833 |
0.790 |
0.715 |
0.636 |
| August |
1.132 |
1.038 |
0.941 |
0.829 |
0.785 |
0.710 |
0.618 |
| September |
1.133 |
1.029 |
0.938 |
0.829 |
0.776 |
0.705 |
0.611 |
| October |
1.123 |
1.022 |
0.926 |
0.827 |
0.773 |
0.697 |
0.595 |
| November |
1.112 |
1.015 |
0.920 |
0.820 |
0.758 |
0.689 |
0.587 |
| December |
1.116 |
1.009 |
0.921 |
0.818 |
0.753 |
0.690 |
0.583 |
| 1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
|
| January |
0.573 |
0.461 |
0.341 |
0.288 |
0.266 |
0.236 |
0.196 |
| February |
0.562 |
0.453 |
0.334 |
0.281 |
0.258 |
0.229 |
0.189 |
| March |
0.555 |
0.438 |
0.329 |
0.277 |
0.253 |
0.225 |
0.184 |
| April |
0.528 |
0.396 |
0.312 |
0.258 |
0.242 |
0.211 |
0.172 |
| May |
0.518 |
0.384 |
0.308 |
0.253 |
0.237 |
0.207 |
0.167 |
| June |
0.513 |
0.378 |
0.302 |
0.253 |
0.238 |
0.207 |
0.166 |
| July |
0.512 |
0.377 |
0.305 |
0.258 |
0.241 |
0.213 |
0.171 |
| August |
0.508 |
0.363 |
0.302 |
0.257 |
0.236 |
0.207 |
0.165 |
| September |
0.497 |
0.350 |
0.297 |
0.253 |
0.230 |
0.204 |
0.159 |
| October |
0.486 |
0.340 |
0.292 |
0.248 |
0.231 |
0.202 |
0.166 |
| November |
0.473 |
0.343 |
0.288 |
0.250 |
0.233 |
0.202 |
0.166 |
| December |
0.470 |
0.344 |
0.287 |
0.254 |
0.230 |
0.196 |
0.159 |
| 1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
||
| January |
0.162 |
0.131 |
0.095 |
0.069 |
0.048 |
0.020 |
|
| February |
0.157 |
0.126 |
0.089 |
0.067 |
0.042 |
0.015 |
|
| March |
0.152 |
0.124 |
0.086 |
0.064 |
0.037 |
0.014 |
|
| April |
0.144 |
0.117 |
0.074 |
0.057 |
0.026 |
0.009 |
|
| May |
0.142 |
0.113 |
0.068 |
0.054 |
0.023 |
0.002 |
|
| June |
0.141 |
0.109 |
0.069 |
0.054 |
0.020 |
0.001 |
|
| July |
0.146 |
0.109 |
0.071 |
0.058 |
0.024 |
0.008 |
|
| August |
0.140 |
0.102 |
0.067 |
0.055 |
0.024 |
0.003 |
|
| September |
0.135 |
0.096 |
0.062 |
0.051 |
0.017 |
- |
|
| October |
0.135 |
0.095 |
0.061 |
0.049 |
0.017 |
- |
|
| November |
0.135 |
0.094 |
0.062 |
0.047 |
0.015 |
- |
|
| December |
0.131 |
0.091 |
0.062 |
0.044 |
0.014 |
- |
|
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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