Balance Charge is arrived by deducting the original cost on capital allowance

Hi Sir,

I come across a question which I don’t quite understand.

A motor car’s original cost is 9300, it is sold for proceeds 9700.
The car belongs to Special rate pool, whose TWDV b/f is 5700
So why the balancing charge is arrived by subtracting the original cost of 9300 from the TWDV b/f figure of 5700 = 3,600?

The tutorial note says “the proceeds for motor car are restricted to the original cost figure of 9300.

May I ask which chapter is this covered? The tax has too much information and I just couldn’t hold all of them.

Thank you.