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Basis period for capital allowances example 5

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Basis period for capital allowances example 5

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Tax Tutor.
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  • November 8, 2015 at 1:41 pm #281140
    Agata
    Participant
    • Topics: 15
    • Replies: 4
    • ☆

    The text says that in the opening years we apportion AIA & WDA but not the FYA.
    In the example why do we only apportion WDA by 9/12 and the AIA is 100%.
    Thank you
    Agata

    November 11, 2015 at 8:56 pm #281808
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    AIA is 100%! What we apportion is how much expenditure is available for AIA. If you look at the answer you will see that the annual 500,000 limit is time apportioned to
    9/12 x 500,000 = 375,000
    This is more than big enough to allow all the AIA qualifying expenditure of the period to have the 100% AIA

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