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First year allowances

LLaura9y ago
Hi, Just hoping you clarify a point from the Dec exam that a lot of students are debating. There was a second hand car purchased that was a low emission car this will not qualify for fya as it is second hand is this correct? Many thanks
TTTax Tutor9y ago#1
Only NEW low emission cars qualify for FYA - so correct a 2nd hand car will not rank for FYA but will be eligible for WDA
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