Rebasing: Difference between revisions
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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.
