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Why was the 4,000 addition not subjected to Annual Investment Allowance, AIA? Instead, you added the 4,000 to the Mail Pool? ?
If you read note (c) above you will find the answer to your question.
No AIA, WDA, FYA in the final accounting period.The 4,000 was a new addition after the accounting period ending December 2021. I was expecting that It should qualified for a new AIA within the three months period ending 31 March 2022.
Yes, it was bought in the final accounting period and therefore the rule applies.
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