INLAND REVENUE 230/96 12 December 1996 CAPITAL GAINS TAX INDEXATION ALLOWANCE: NOVEMBER 1996 The value of the retail prices index, as published by the Office for National Statistics, for November 1996 is 153.9 (January 1987 = 100). The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in November 1996 is as follows: RI MONTH RI YEAR 1982 1983 1984 1985 1986 January - 0.863 0.772 0.687 0.599 February - 0.855 0.765 0.674 0.593 March 0.937 0.852 0.759 0.658 0.591 April 0.899 0.826 0.736 0.624 0.576 May 0.886 0.818 0.730 0.616 0.573 June 0.880 0.814 0.725 0.613 0.574 July 0.880 0.804 0.727 0.616 0.578 August 0.879 0.796 0.711 0.612 0.573 September 0.880 0.788 0.708 0.613 0.566 October 0.871 0.782 0.697 0.610 0.563 November 0.862 0.776 0.692 0.604 0.550 December 0.865 0.771 0.694 0.602 0.545 1987 1988 1989 1990 1991 January 0.539 0.490 0.386 0.288 0.182 February 0.533 0.484 0.377 0.280 0.176 March 0.530 0.478 0.370 0.268 0.171 April 0.512 0.455 0.346 0.230 0.156 May 0.510 0.449 0.338 0.219 0.153 June 0.510 0.444 0.334 0.215 0.148 July 0.512 0.442 0.332 0.214 0.150 August 0.507 0.426 0.329 0.201 0.148 September 0.503 0.420 0.320 0.190 0.143 October 0.496 0.405 0.310 0.181 0.139 November 0.488 0.399 0.299 0.184 0.135 December 0.490 0.395 0.295 0.185 0.134 1992 1993 1994 1995 1996 January 0.135 0.116 0.089 0.054 0.025 February 0.129 0.109 0.083 0.048 0.020 March 0.126 0.105 0.080 0.043 0.016 April 0.109 0.095 0.067 0.033 0.009 May 0.105 0.091 0.064 0.029 0.007 June 0.105 0.091 0.064 0.027 0.006 July 0.109 0.094 0.069 0.032 0.010 August 0.108 0.089 0.064 0.027 0.005 September 0.104 0.085 0.061 0.022 0.001 October 0.100 0.085 0.060 0.027 0.001 November 0.102 0.087 0.059 0.027 - December 0.106 0.085 0.054 0.021 - 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.