Capital allowances are claimed in the accounting period in which the asset is acquired. The tax saving that results (which is what we are interested in for F9) depends on whether the question says tax is payable immediately or there is a one year delay in payment of tax.
This is all explained (with examples) in the free lectures on relevant cash flows for DCF.
The lectures are a complete free course for Paper F9 and cover everything needed to be able to pass the exam well.
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