Capital allowances chap 5 example 4

hi tutor,

I would like to find out why didn’t we calculate WDA 18% for the purchase of the motor car. Instead we jumped right into disposals and totally ignored the WDA calculations on the car. The question didn’t state there was a cessation of trade or that it was the final accounting year. Are we to assume that if we see plant sold but then afterwards there was a purchase of motor car which is for business use? Confused..

thank you…