Car prorated for Capital Allowance

Dear Sir,

In your illustration 5 under Capital Allowances (page 28) of your notes, the car’s value is calculated in full amount. However, in Kapland revision kits, in many cases they prorated the value by months, and sometime they put as full amount.. I dont know whether I miss something here, but I am so confused. Should we prorate the value of the car by number of actual months of the year (for Main pool and special pool), or we take the full value?

Can you help to answer.

THank you very much