|
The value of the retail price index, as published by the Office for National
Statistics, for July 2002 is 175.9 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in
respect of assets disposed of in July 2002 is as follows:
| RI Month |
RI Year |
|
|
1982
|
1983
|
1984
|
1985
|
1986
|
1987
|
1988
|
|
|
|
|
|
|
|
|
|
|
January
|
-
|
1.129
|
1.025
|
0.929
|
0.828
|
0.759
|
0.703
|
|
February
|
-
|
1.120
|
1.017
|
0.913
|
0.821
|
0.752
|
0.696
|
|
March
|
1.214
|
1.116
|
1.011
|
0.895
|
0.818
|
0.749
|
0.690
|
|
April
|
1.171
|
1.087
|
0.984
|
0.856
|
0.801
|
0.728
|
0.663
|
|
May
|
1.155
|
1.078
|
0.977
|
0.848
|
0.798
|
0.726
|
0.656
|
|
June
|
1.149
|
1.073
|
0.972
|
0.844
|
0.799
|
0.726
|
0.650
|
|
July
|
1.148
|
1.062
|
0.974
|
0.847
|
0.804
|
0.728
|
0.649
|
|
August
|
1.148
|
1.053
|
0.956
|
0.842
|
0.798
|
0.723
|
0.630
|
|
September
|
1.149
|
1.044
|
0.952
|
0.843
|
0.789
|
0.718
|
0.623
|
|
October
|
1.138
|
1.037
|
0.940
|
0.840
|
0.787
|
0.709
|
0.606
|
|
November
|
1.128
|
1.030
|
0.934
|
0.834
|
0.772
|
0.701
|
0.599
|
|
December
|
1.132
|
1.024
|
0.936
|
0.831
|
0.766
|
0.703
|
0.595
|
|
|
|
|
|
|
|
|
|
|
|
1989
|
1990
|
1991
|
1992
|
1993
|
1994
|
1995
|
|
|
|
|
|
|
|
|
|
|
January
|
0.585
|
0.472
|
0.351
|
0.297
|
0.276
|
0.245
|
0.205
|
|
February
|
0.573
|
0.463
|
0.344
|
0.291
|
0.267
|
0.238
|
0.197
|
|
March
|
0.566
|
0.449
|
0.339
|
0.287
|
0.263
|
0.234
|
0.193
|
|
April
|
0.539
|
0.406
|
0.322
|
0.267
|
0.251
|
0.220
|
0.181
|
|
May
|
0.530
|
0.394
|
0.318
|
0.263
|
0.247
|
0.216
|
0.176
|
|
June
|
0.524
|
0.388
|
0.312
|
0.263
|
0.248
|
0.216
|
0.174
|
|
July
|
0.523
|
0.387
|
0.315
|
0.267
|
0.250
|
0.222
|
0.180
|
|
August
|
0.519
|
0.373
|
0.312
|
0.266
|
0.245
|
0.216
|
0.173
|
|
September
|
0.509
|
0.360
|
0.307
|
0.262
|
0.240
|
0.213
|
0.168
|
|
October
|
0.497
|
0.350
|
0.302
|
0.257
|
0.240
|
0.211
|
0.174
|
|
November
|
0.484
|
0.353
|
0.297
|
0.259
|
0.242
|
0.211
|
0.174
|
|
December
|
0.481
|
0.354
|
0.296
|
0.264
|
0.240
|
0.205
|
0.167
|
|
|
|
|
|
|
|
|
|
|
|
1996
|
1997
|
1998
|
1999
|
2000
|
2001
|
2002
|
|
|
|
|
|
|
|
|
|
|
January
|
0.171
|
0.139
|
0.103
|
0.076
|
0.056
|
0.028
|
0.015
|
|
February
|
0.166
|
0.135
|
0.097
|
0.075
|
0.050
|
0.023
|
0.012
|
|
March
|
0.161
|
0.132
|
0.094
|
0.072
|
0.045
|
0.021
|
0.008
|
|
April
|
0.153
|
0.125
|
0.082
|
0.065
|
0.034
|
0.016
|
0.001
|
|
May
|
0.150
|
0.121
|
0.076
|
0.062
|
0.030
|
0.010
|
Nil
|
|
June
|
0.150
|
0.117
|
0.076
|
0.062
|
0.028
|
0.009
|
Nil
|
|
July
|
0.154
|
0.117
|
0.079
|
0.065
|
0.032
|
0.015
|
|
|
August
|
0.149
|
0.110
|
0.075
|
0.063
|
0.032
|
0.011
|
|
|
September
|
0.144
|
0.104
|
0.070
|
0.058
|
0.024
|
0.007
|
|
|
October
|
0.144
|
0.103
|
0.069
|
0.056
|
0.025
|
0.009
|
|
|
November
|
0.143
|
0.102
|
0.070
|
0.055
|
0.022
|
0.013
|
|
|
December
|
0.139
|
0.099
|
0.070
|
0.051
|
0.021
|
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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