I was trying to solve the practice question on capital allowance as advised (Carl), the disposal during the year ended 2017 was treated differently. The WDA was calculated and net off as normal. The treatment is different from example 6 chapter 5 (Ling)
Look at the notes and read the 2 examples again more carefully – the important difference is that in the Ling example the car has private use by the proprietor and therefore it is a non pool asset, whereas in the Carl example the car has private use by an employee so that it goes into the pool.