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Hi
I have noticed that there are quiet a few slightly different pro-forma’s for Capital Allowance computation?
So can we actually follow any of them?Practising with whichever proforma displays the information in the clearest manner is the pro forma I would recommend.
My proforma I use is
AIA Main Pool Special Rate Pool Total
Although to be honest with the AIA being so high it is difficult for main pool to be used BUT not impossible.
Things to remember that certain cars CANNOT use AIA, Cars under 95 kgms emissions use FYA (100%) if between 95 – 130 kgms use use main pool if over 130 kgms use special rate pool
AIA – is pro rated
only one AIA per group of companies
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