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a f6 (uk) questuion on AIA

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › a f6 (uk) questuion on AIA

  • This topic has 0 replies, 1 voice, and was last updated 11 years ago by Kaymakov.
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  • October 26, 2013 at 5:38 pm #143792
    Kaymakov
    Member
    • Topics: 24
    • Replies: 30
    • ☆☆

    a f6 (uk) questuion on AIA

    please advise.

    a company has a 15 months accounting period.
    so there will be 2 CAPs.

    in 2nd CAP co. buys equipment that cost 10000 (main pool)

    why in 2nd CAP 100% AIA 25 000 are available for the euiplment and not 3/12 * 25000?

    the rule says

    The £25,000 allowance is for qualifying expenditure in a 12 month
    chargeable accounting period. If the chargeable accounting period is <
    12 months then the £25,000 allowance is reduced accordingly.

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