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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