INLAND REVENUE 49/96 22 March 1996 CAPITAL GAINS TAX INDEXATION ALLOWANCE: FEBRUARY 1996 The value of the retail prices index, as published by the Central Statistical Office, for February 1996 is 150.9 (January 1987 = 100). The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in February 1996 is as follows: RI MONTH RI YEAR 1982 1983 1984 1985 1986 January - 0.827 0.738 0.655 0.568 February - 0.819 0.731 0.641 0.562 March 0.899 0.815 0.725 0.626 0.560 April 0.862 0.790 0.702 0.592 0.545 May 0.849 0.783 0.696 0.585 0.542 June 0.844 0.779 0.692 0.582 0.543 July 0.843 0.769 0.694 0.585 0.547 August 0.842 0.761 0.678 0.580 0.543 September 0.844 0.753 0.675 0.581 0.535 October 0.835 0.747 0.664 0.579 0.533 November 0.826 0.741 0.659 0.573 0.520 December 0.829 0.737 0.661 0.571 0.515 1987 1988 1989 1990 1991 January 0.509 0.461 0.359 0.263 0.159 February 0.503 0.455 0.350 0.255 0.153 March 0.500 0.450 0.344 0.243 0.148 April 0.482 0.426 0.320 0.206 0.134 May 0.481 0.421 0.312 0.196 0.130 June 0.481 0.416 0.308 0.191 0.125 July 0.482 0.414 0.306 0.190 0.128 August 0.478 0.399 0.303 0.178 0.125 September 0.474 0.392 0.294 0.167 0.121 October 0.466 0.378 0.284 0.158 0.117 November 0.459 0.372 0.273 0.161 0.113 December 0.461 0.368 0.270 0.162 0.112 1992 1993 1994 1995 1996 January 0.113 0.094 0.068 0.034 0.005 February 0.107 0.087 0.062 0.027 - March 0.104 0.083 0.059 0.023 - April 0.087 0.073 0.046 0.013 - May 0.083 0.069 0.043 0.009 - June 0.083 0.070 0.043 0.007 - July 0.087 0.072 0.048 0.012 - August 0.086 0.068 0.043 0.007 - September 0.082 0.063 0.041 0.002 - October 0.079 0.064 0.039 0.007 - November 0.080 0.066 0.039 0.007 - December 0.084 0.063 0.034 0.001 - 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.