In lecture Example 13 (ch 5), I don’t understand why no calculation of WDA after FYA @ 40%. The figure (18000) just transfer to main pool without WDA.My understanding is WDA should be based on TOTAL figure from main pool. Can somebody help me?
WDA is not available for expenditure qualifying for FYA, therefore the £18,000 is only transferred to the general pool after WDA has already been deducted on everything else. In simple words, you can’t give FYA and WDA on the same expenditure