Indexation Allowance: Chargeable Gains Subject to Corporation Tax - September
2002
Corporation Tax on Chargeable Gains: Indexation Allowance: September 2002
The value of the retail price index, as published by the Office for National Statistics, for September 2002 is 177.6 (January 1987 = 100).
The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in September 2002 is as follows:
| RI Month | 1982 |
1983 |
1984 |
1985 |
1986 |
1987 |
1988 |
|---|---|---|---|---|---|---|---|
| January |
- |
1.150 |
1.045 |
0.947 |
0.845 |
0.776 |
0.719 |
| February |
- |
1.141 |
1.037 |
0.932 |
0.838 |
0.769 |
0.713 |
| March |
1.236 |
1.137 |
1.030 |
0.914 |
0.836 |
0.765 |
0.706 |
| April |
1.192 |
1.107 |
1.004 |
0.874 |
0.818 |
0.745 |
0.679 |
| May |
1.176 |
1.098 |
0.996 |
0.865 |
0.815 |
0.743 |
0.672 |
| June |
1.170 |
1.093 |
0.991 |
0.861 |
0.816 |
0.743 |
0.666 |
| July |
1.169 |
1.082 |
0.993 |
0.865 |
0.821 |
0.745 |
0.664 |
| August |
1.168 |
1.073 |
0.975 |
0.860 |
0.816 |
0.739 |
0.646 |
| September |
1.170 |
1.064 |
0.971 |
0.861 |
0.807 |
0.734 |
0.638 |
| October |
1.159 |
1.056 |
0.959 |
0.858 |
0.804 |
0.726 |
0.622 |
| November |
1.149 |
1.049 |
0.953 |
0.852 |
0.789 |
0.718 |
0.615 |
| December |
1.152 |
1.044 |
0.954 |
0.849 |
0.783 |
0.719 |
0.610 |
| RI Month | 1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
|---|---|---|---|---|---|---|---|
| January |
0.600 |
0.486 |
0.364 |
0.310 |
0.288 |
0.257 |
0.216 |
| February |
0.589 |
0.478 |
0.357 |
0.303 |
0.280 |
0.250 |
0.209 |
| March |
0.581 |
0.463 |
0.352 |
0.299 |
0.275 |
0.246 |
0.204 |
| April |
0.554 |
0.420 |
0.334 |
0.280 |
0.263 |
0.232 |
0.192 |
| May |
0.544 |
0.407 |
0.330 |
0.275 |
0.259 |
0.227 |
0.187 |
| June |
0.539 |
0.402 |
0.324 |
0.275 |
0.260 |
0.227 |
0.186 |
| July |
0.538 |
0.401 |
0.327 |
0.280 |
0.262 |
0.233 |
0.191 |
| August |
0.534 |
0.386 |
0.324 |
0.279 |
0.257 |
0.227 |
0.185 |
| September |
0.523 |
0.374 |
0.319 |
0.274 |
0.252 |
0.225 |
0.179 |
| October |
0.511 |
0.363 |
0.315 |
0.269 |
0.252 |
0.223 |
0.186 |
| November |
0.499 |
0.366 |
0.310 |
0.271 |
0.254 |
0.222 |
0.186 |
| December |
0.495 |
0.367 |
0.309 |
0.276 |
0.252 |
0.216 |
0.179 |
| RI Month | 1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
|---|---|---|---|---|---|---|---|
| January |
0.182 |
0.150 |
0.113 |
0.087 |
0.066 |
0.038 |
0.025 |
| February |
0.177 |
0.146 |
0.108 |
0.085 |
0.060 |
0.033 |
0.022 |
| March |
0.172 |
0.143 |
0.104 |
0.082 |
0.055 |
0.031 |
0.018 |
| April |
0.164 |
0.136 |
0.092 |
0.075 |
0.044 |
0.026 |
0.011 |
| May |
0.162 |
0.132 |
0.086 |
0.072 |
0.040 |
0.020 |
0.008 |
| June |
0.161 |
0.128 |
0.087 |
0.072 |
0.038 |
0.018 |
0.008 |
| July |
0.165 |
0.128 |
0.090 |
0.076 |
0.042 |
0.025 |
0.010 |
| August |
0.160 |
0.121 |
0.085 |
0.073 |
0.042 |
0.021 |
0.007 |
| September |
0.155 |
0.115 |
0.080 |
0.069 |
0.034 |
0.017 |
|
| October |
0.155 |
0.113 |
0.080 |
0.067 |
0.035 |
0.019 |
|
| November |
0.154 |
0.113 |
0.080 |
0.065 |
0.032 |
0.023 |
|
| December |
0.150 |
0.110 |
0.080 |
0.062 |
0.031 |
0.024 |
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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