INLAND REVENUE Press Release 158/96 of 10 October 1996 CAPITAL GAINS TAX INDEXATION ALLOWANCE: SEPTEMBER 1996 The value of the retail prices index, as published by the Office for National Statistics, for September 1996 is 153.8 (January 1987 = 100). The indexed rise to be used in calculating the indexation allowance in respect of assets disposed of in September 1996 is as follows: RI MONTH RI YEAR 1982 1983 1984 1985 1986 January - 0.862 0.771 0.686 0.598 February - 0.854 0.764 0.673 0.592 March 0.936 0.850 0.758 0.657 0.590 April 0.898 0.825 0.735 0.623 0.575 May 0.884 0.817 0.729 0.615 0.572 June 0.879 0.813 0.724 0.612 0.573 July 0.878 0.803 0.726 0.615 0.577 August 0.878 0.795 0.710 0.611 0.572 September 0.879 0.787 0.707 0.612 0.565 October 0.870 0.781 0.696 0.609 0.562 November 0.861 0.775 0.691 0.603 0.549 December 0.864 0.770 0.692 0.601 0.544 1987 1988 1989 1990 1991 January 0.538 0.489 0.386 0.287 0.181 February 0.532 0.483 0.376 0.280 0.175 March 0.529 0.477 0.370 0.267 0.170 April 0.511 0.454 0.346 0.229 0.156 May 0.509 0.448 0.337 0.219 0.152 June 0.509 0.443 0.333 0.214 0.147 July 0.511 0.441 0.332 0.213 0.149 August 0.506 0.425 0.328 0.201 0.147 September 0.502 0.419 0.319 0.189 0.143 October 0.495 0.405 0.309 0.180 0.138 November 0.487 0.398 0.298 0.183 0.134 December 0.489 0.394 0.295 0.184 0.133 1992 1993 1994 1995 1996 January 0.134 0.115 0.088 0.053 0.024 February 0.128 0.108 0.082 0.047 0.019 March 0.125 0.104 0.079 0.043 0.015 April 0.108 0.094 0.067 0.032 0.008 May 0.104 0.090 0.063 0.028 0.006 June 0.104 0.091 0.063 0.027 0.005 July 0.108 0.093 0.068 0.032 0.009 August 0.107 0.088 0.063 0.026 0.005 September 0.103 0.084 0.061 0.021 - October 0.099 0.085 0.059 0.027 - November 0.101 0.086 0.058 0.027 - December 0.105 0.084 0.053 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.