Rebasing: Difference between revisions

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imported>Doug Williamson
(Update header)
imported>Doug Williamson
(Add definition for index numbers. Source: OECD https://stats.oecd.org/glossary/detail.asp?ID=2249)
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''UK tax.''  
1. ''Index numbers''.
 
Rebasing can refer to either:
 
- changing the weights in an index, such as an inflation index,
 
- changing the reference period of an index number series.
 
 
The weights and the reference period may be changed at the same time.
 
 
2. ''UK tax - capital gains.''  


In relation to assets acquired before 31 March 1982, rebasing restated the value as of 31 March 1982.
In relation to assets acquired before 31 March 1982, rebasing restated the value as of 31 March 1982.
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* [[Assets]]
* [[Assets]]
* [[Capital gain]]
* [[Capital gain]]
* [[Index]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 16:23, 1 December 2018

1. Index numbers.

Rebasing can refer to either:

- changing the weights in an index, such as an inflation index,

- changing the reference period of an index number series.


The weights and the reference period may be changed at the same time.


2. UK tax - capital gains.

In relation to assets acquired before 31 March 1982, rebasing restated the value as of 31 March 1982.


See also