AIA Super Deduction

Hi,

I’m currently doing a section C question on corporation tax and one of the notes in the question states the following:

“Until January 2022 the company has never been entitled to capital allowances as all assets were leased. On 15 January 2022 the company bought office equipment for £50,000, and a car with CO2 emissions of 42 grams per kilometre for £7,500.”

I’ve put together a capital allowances computation for this, but the bit I’m unsure about is whether the office equipment would qualify for the AIA super deduction. I thought that it would qualify for this as I believe office equipment would ordinarily be a main pool item, but in the answers section it says that this only qualifies for standard AIA. Please could you help me with this as I can’t figure out why it wouldn’t qualify for the super deduction?

Thank you,
Ben