| 单词 | indexation allowance |
| 释义 | indexation allowanceindexation allowancea relief in calculating CAPITAL GAINS by adjusting the allowable expenditure for increases in the retail price index from the month of the expenditure to the month of the disposal but not counting any period before March 1982. For all taxpayers other than companies, this allowance has been replaced by TAPER RELIEF and indexation ceased at April 1998. |
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