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I see that the model answer has calculated WDA@8% in FY end 31/3/18 on the balance of 3272.
In this example the special rate pool was created with only one motor car in FY end 31/3/17 which was then disposed in FY end 31/3/18 so is it not allowed to create a balancing charge when we know that there is no asset in this pool after the disposal.
I know balancing allowance for mail/special pool is allowed in the year of cessation but is it not allowed in this case when no assets exist in the pool?
Thank you.
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