According to the notes, New electric car zero emissions are dealt with after deducting WDA. Can I just deal with it before WDA deductions and disposals because the value is going to be zero anyway (after accounting 100% FYA)?
Either way is acceptable but the answers in the notes and the discussions in the lectures show the way that is used by the examiner. Whichever way you do it just make sure that you labels everything in the computation and show all your workings so that the examiner can clearly follow your answer