INLAND REVENUE 109/96 13 June 1996 CAPITAL GAINS TAX INDEXATION ALLOWANCE: MAY 1996 The value of the retail prices index, as published by the Central Statistical Office, for May 1996 is 152.9 (January 1987 = 100). The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in May 1996 is as follows: RI MONTH RI YEAR 1982 1983 1984 1985 1986 January - 0.851 0.761 0.676 0.589 Februar- - 0.843 0.753 0.663 0.583 March 0.925 0.840 0.748 0.648 0.581 April 0.887 0.814 0.725 0.613 0.566 May 0.873 0.807 0.718 0.606 0.563 June 0.868 0.802 0.714 0.603 0.563 July 0.867 0.793 0.716 0.606 0.568 August 0.867 0.785 0.700 0.601 0.563 September 0.868 0.777 0.697 0.602 0.555 October 0.859 0.770 0.686 0.600 0.553 November 0.850 0.764 0.681 0.594 0.540 December 0.853 0.760 0.683 0.592 0.535 1987 1988 1989 1990 1991 January 0.529 0.480 0.377 0.279 0.174 February 0.523 0.474 0.368 0.272 0.168 March 0.520 0.469 0.362 0.259 0.164 April 0.502 0.445 0.338 0.222 0.149 May 0.500 0.440 0.330 0.212 0.145 June 0.500 0.434 0.325 0.207 0.140 July 0.502 0.433 0.324 0.206 0.143 August 0.498 0.417 0.320 0.194 0.140 September 0.493 0.411 0.311 0.183 0.136 October 0.486 0.396 0.301 0.173 0.132 November 0.479 0.390 0.290 0.176 0.128 December 0.480 0.386 0.287 0.177 0.127 1992 1993 1994 1995 1996 January 0.128 0.109 0.082 0.047 0.018 February 0.122 0.102 0.076 0.041 0.013 March 0.119 0.098 0.073 0.037 0.009 April 0.102 0.087 0.060 0.026 0.002 May 0.098 0.084 0.057 0.022 - June 0.098 0.084 0.057 0.021 - July 0.102 0.087 0.062 0.025 - August 0.101 0.082 0.057 0.020 - September 0.097 0.078 0.054 0.015 - October 0.093 0.078 0.053 0.021 - November 0.094 0.080 0.052 0.021 - December 0.098 0.078 0.047 0.015 - 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.