Please disregard this question (apologies for that) as I found out that a balancing Allowance can only arise on a main pool or SR pool on cessation of the trade.
Dear, I was about to raise the same question (I guess) as my colleague. The car which is in the SR pool has been sold in YE March 2022 for a value lower than the WDV b/f at the beginning of the year. Therefore I was expecting a balancing allowance but the response seems to deal with a WDA 6% which I do not follow.