法律英语词汇“indexation allowance”的翻译、意思、用法、释义-法律词典

单词	indexation allowance
释义	indexation allowance Formerly, when a capital gain was made on the disposal of an asset by a company, the amount of the gain (and therefore the company’s liability to tax) was adjusted for inflation by adding indexation allowance to the base cost of the asset. The allowance was calculated by comparing the retail prices index for the month of disposal with the retail prices index for the month of acquisition. Indexation allowance was frozen from April 2018.
随便看	parol evidence rule parol lease Part 20 claim Part 36 offers and payments Part 8 claim form partial loss partibility participator particular average particular lien particulars parties partition partition of chattels partnership part performance part-time worker party autonomy party wall passing off passport past consideration pasture patent patent ambiguity

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