INLAND REVENUE Press Release 11/96 of 19 January 1996 CAPITAL GAINS TAX INDEXATION ALLOWANCE: DECEMBER 1995 The value of the retail prices index, as published by the Central Statistical Office, for December 1995 is 150.7 (January 1987 = 100). The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in December 1995 is as follows: RI MONTH RI YEAR 1982 1983 1984 1985 1986 January - 0.824 0.735 0.652 0.566 February - 0.816 0.728 0.639 0.560 March 0.897 0.813 0.723 0.624 0.558 April 0.860 0.788 0.700 0.590 0.543 May 0.846 0.781 0.694 0.583 0.540 June 0.841 0.776 0.689 0.579 0.541 July 0.841 0.767 0.691 0.582 0.545 August 0.840 0.759 0.676 0.578 0.541 September 0.841 0.751 0.672 0.579 0.533 October 0.832 0.745 0.662 0.577 0.531 November 0.823 0.739 0.657 0.571 0.518 December 0.826 0.734 0.658 0.569 0.513 1987 1988 1989 1990 1991 January 0.507 0.459 0.358 0.261 0.157 February 0.501 0.453 0.348 0.254 0.151 March 0.498 0.448 0.342 0.241 0.147 April 0.480 0.424 0.318 0.205 0.132 May 0.479 0.419 0.310 0.194 0.129 June 0.479 0.414 0.306 0.189 0.124 July 0.480 0.412 0.305 0.188 0.126 August 0.476 0.397 0.301 0.176 0.124 September 0.472 0.390 0.292 0.166 0.120 October 0.465 0.376 0.283 0.157 0.115 November 0.457 0.370 0.272 0.159 0.111 December 0.459 0.366 0.269 0.160 0.111 1992 1993 1994 1995 January 0.111 0.093 0.067 0.032 February 0.106 0.086 0.061 0.026 March 0.102 0.082 0.058 0.022 April 0.086 0.072 0.045 0.011 May 0.082 0.068 0.041 0.007 June 0.082 0.069 0.041 0.006 July 0.086 0.071 0.047 0.011 August 0.085 0.067 0.041 0.005 September 0.081 0.062 0.039 0.001 October 0.077 0.063 0.038 0.006 November 0.079 0.064 0.037 0.006 December 0.083 0.062 0.032 - The RI month for disposals by individuals on or after 6 April 1985 (1 April 1985 for companies) is the month in which the allowable expenditure was incurred, or March 1982 where the expenditure was incurred before that month.