100% FYAForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › 100% FYAThis topic has 1 reply, 2 voices, and was last updated 2 years ago by Tax Tutor.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts November 13, 2021 at 6:30 am #640518 vivek1980ParticipantTopics: 3Replies: 2☆the first year allowance on cars is not apportioned for “time” but can we apportion it if it is part self use? November 17, 2021 at 10:59 am #640857 Tax TutorMemberTopics: 2Replies: 3965☆☆☆☆☆The FYA is never time apportioned – as you rightly say – but if an asset has private use by the OWNER of the business (only in income tax therefore!) then ANY available allowances will be restricted to the business use proportion.AuthorPosts Viewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In