Preparing the Capital Allowance Computation, Non Pool Assets – ACCA Taxation (TX-UK)
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Dear Sir,
quick question regarding the Small Pools Allowance versus 7.3 Balancing Adjustments on Main/special Rate Pools: it says (b) a Balancing allowance can only occur upon cessation on the Main/Special Rate Pool but isn’t this exactly what the Small Pool provision does – balances off any WDA Pool Balance below 1k?
Many thanks!
Anna