CORPORATION TAX

270. Lucky Ltd purchased the following assets during the period 20 July 2021 to 31 March 2022: £ 19 August 2021 Computer 6,300 22 January 2022 Integral features 41,200 31 January 2022 Office equipment 32,900 17 March 2022 Motor car 12,800 The integral features of £41,200 are in respect of expenditure on electrical systems, a ventilation system and lifts which are integral to a freehold office building owned by Lucky Ltd. The motor car has zero CO2 emissions. W2) Capital allowances 4 m/e 31 March 2022 AIA FYA MAIN POOL SPECIAL RATE ALLOWANCE £ £ £ £ £ TWDV b/f 0 0 0 Additions qualifying for AIA Integral feature 41,200 AIA (100%) Max (£1,000,000 × 4/12 = £333,333) (41,200) 41,200 –––––––– Additions qual for super deduction 0 Computer × 130% 8,190 Office equipment × 130% 42,770 –––––––– 50,960 Super deduction at 130% (50,960) 50,960 –––––––– 0 Addition qualifying for FYA Motor car 12,800 FYA (100%) (12,800) 12,800 –––––––– 0 ––––––– ––––––– TWDV c/f 0 0 ––––––– ––––––– –––––––– Total allowances 104,960 –––––––– Good day,please i don't understand why a capital allowance of 41200 was given on the integral feature when the maximum AIA that can be claimed for the 4 month period is 333,333.I'll appreciate if you can explain better.