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When do we claim the WDA in mainpool and Special rate pool,you find in some answers that that they’ve claimed whereas in others they haven’t claimed.
I’m not sure where you have seen these differing circumstances in questions but you should be aware that WDA (and also AIA and FYA) is not available in the final period of trading where only a balancing adjustment arises and that the levels of WDA in each pool are maximums so that the business may claim as much or as little of the available CA as it chooses in any other period
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