In 2nd point,Why super deduction is not claimed for office equipment?

STRETCHED LTD (ADAPTED)
This scenario relates to two requirements.
Stretched Ltd has always prepared its accounts to 31 December, but has decided to change its accounting reference date to 31 March. The company’s results for the 15-month period ended 31 March 2022 are as follows:
1
The tax adjusted trading profit is £642,500. This figure is before taking account of capital allowances.
2
Until January 2022 the company has never been entitled to capital allowances as all assets were leased. On 15 January 2022 the company bought office equipment for £50,000, and a car with CO, emissions of 42 grams per kilometre for £7.500.
There is a property business profit of €45,000 for the 15-month period ended 31 March
4
On 15 April 2021 the company disposed of some investments, and this resulted in a chargeable gain of €44,000. On 8 February 2022 the company made a further disposal, and this resulted in a capital loss of £6,700.
5
Dividend income of £30,000 was received on 10 September 2021.
6
A qualifying charitable donation of £5,000 was made on 31 March 2022.
As at 1 January 2021 Stretched Ltd had unused trading losses of £330,000, and unused capital losses of £3,000. Stretched will make a claim to relieve these losses as soon as possible where
necessary.
In the year ended 31 December 2020 the company had taxable total profits of {Nil and no dividend income.
Stretched Ltd has no related 51% group companies.
Required:
(a)
Calculate Stretched Ltd’s corporation tax liabilities in respect of the 15-month period ended 31 March 2022, and advise the company by when these should be paid. EB
(13 marks)
(b)
State the advantages for tax purposes of a company having an accounting reference date of 31 March instead of 31 December.
(2 marks)(Total: 15 marks)

I didn’t understand in point 2 where AIA have been claimed for office equipment instead of superdeduction. Please help