100% FYA Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › 100% FYA This topic has 1 reply, 2 voices, and was last updated 7 months ago by Tax Tutor. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts November 13, 2021 at 6:30 am #640518 vivek1980 Topics: 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 Tutor Topics: 2Replies: 3927☆☆☆☆☆ 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. Author Posts 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