Rebasing

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Revision as of 16:23, 1 December 2018 by imported>Doug Williamson (Add definition for index numbers. Source: OECD https://stats.oecd.org/glossary/detail.asp?ID=2249)
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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

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