• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
    • BT
    • MA
    • FA
    • LW
    • PM
    • TX-UK
    • FR
    • AA
    • FM
    • SBL
    • SBR
    • AAA
    • AFM
    • APM
    • ATX
    • Dates
    • What is ACCA

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

ACCA F6 Capital Allowances Introduction

VIVA

ACCA F6 UK lectures Download F6 notes


Reader Interactions

Comments

  1. simeon374 says

    October 16, 2017 at 8:25 pm

    So for AIA, the date of purchase of the asset is irrelevant? even though the computer was bought on 20th October, it’ll get the 6 month apportionment?
    What if the computer was bought on 31st Dec 2016?

    Log in to Reply
    • wasif2v says

      November 13, 2017 at 8:53 pm

      I think you are right and Computer bought on 31 dec 2016 will all under AIA relief. And I think only the accounting year matters in which the qualified asset is bought.

      Log in to Reply
  2. tanya88 says

    October 1, 2017 at 7:20 pm

    Thank you very much.. so clear and quite easy to understand. I just was wondering about time apportion for AIA and WDA, is it it tax year but company year? Is it the same for sole traders and partnership as well as for companies? Thank you

    Log in to Reply

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in