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the car which cost more than 12000 pounds but purchased in current accounting period of 2010/11 i.e after 5th April 2009…. what is its treatment in the capital allowance calculation? included in the main pool or seperate pool????
An expensive car brought forward is kept in it’s
Own column. The max WDA is £3000 per annum
On sale a balancing adjustment will occur
The car may have private use so the WDA or balancing
adjustment is restricted for the business use
Hope this helps1) Is this rule regarding restricting wda to 3000 still applicable for FA2016 ?
2) is this rule only for wda of cars?
3) is it for sr or mp?
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