[gagbo]

I felt good – hopeful – after the 15 minutes reading time. But the hall (Alexandra Palace) was so cold I was freezing by the time I knew it. Eventually, succumbed to nature’s call and to warm my hands in hot water in the loo. Managed to answer only 3 questions.

[gagbo]

100% FYA is still available on motor cars with low emission, less than or equals 110 C02 gram per km.
In addition, as acltang72 said, temporary FYA is available where a company buys an asset qualifying for AIA, e.g. plant & machinery, greater than £50,000.00, the excess could be relieved via FYA at 40%. Note that this is not available for cars and assets forming part of the special rate pool. Agf.

[Author]

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