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
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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.