INLAND REVENUE Press Release 45/97 of 20 March 1997 CAPITAL GAINS TAX INDEXATION ALLOWANCE: FEBRUARY 1997 The value of the retail prices index, as published by the Office for National Statistics, for February 1997 is 155.0 (January 1987 = 100). The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in February 1997 is as follows: RI MONTH RI YEAR 1982 1983 1984 1985 1986 1987 1988 January - 0.876 0.785 0.699 0.610 0.550 0.500 February - 0.868 0.778 0.686 0.605 0.544 0.495 March 0.951 0.865 0.772 0.670 0.602 0.541 0.489 April 0.913 0.839 0.749 0.635 0.587 0.523 0.465 May 0.899 0.831 0.742 0.628 0.584 0.521 0.460 June 0.894 0.827 0.738 0.625 0.585 0.521 0.454 July 0.893 0.817 0.740 0.628 0.589 0.523 0.453 August 0.893 0.809 0.723 0.623 0.585 0.518 0.437 September 0.894 0.801 0.720 0.624 0.577 0.514 0.430 October 0.884 0.795 0.709 0.622 0.574 0.506 0.416 November 0.875 0.788 0.704 0.616 0.561 0.499 0.409 December 0.879 0.784 0.706 0.614 0.556 0.500 0.405 1989 1990 1991 1992 1993 1994 1995 January 0.396 0.297 0.190 0.143 0.124 0.097 0.062 February 0.386 0.290 0.184 0.137 0.117 0.091 0.055 March 0.380 0.277 0.180 0.134 0.113 0.088 0.051 April 0.356 0.239 0.165 0.117 0.102 0.075 0.040 May 0.348 0.228 0.161 0.113 0.099 0.071 0.036 June 0.343 0.223 0.156 0.113 0.099 0.071 0.035 July 0.342 0.222 0.158 0.117 0.102 0.076 0.040 August 0.339 0.210 0.156 0.116 0.097 0.071 0.034 September 0.329 0.199 0.152 0.112 0.092 0.069 0.029 October 0.319 0.190 0.147 0.108 0.093 0.067 0.035 November 0.308 0.192 0.143 0.110 0.095 0.067 0.035 December 0.305 0.193 0.142 0.114 0.092 0.062 0.029 1996 1997 January 0.032 0.004 February 0.027 - March 0.023 - April 0.016 - May 0.014 - June 0.013 - July 0.017 - August 0.012 - September 0.008 - October 0.008 - November 0.007 - December 0.004 - 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. Inland Revenue Press Releases are available on the Internet: http://www.open.gov.uk/inrev/irhome.htm