Q 40-Investment Projecct Review (jun 09 adapted) from kaplan

Greetings Sir!
I have a doubt regarding the tax allowable depreciation in this question.

There is an initial capital investment of $150m followed by $50m one year later.
Tax rate is 30% paid or recovered in the year in which the liability is incurred.
The question says :
The company has sufficient profits elsewhere to recover TAD on this project,in full,in the year they are incurred.
All the capital investment is eligible for a first year allowance of 50% followed by TAD of 25% reducing balance.
Scrap Value is 7m at the end of year 6.

What has confused me is that in the solution,

Year 0 1 2 3 4 5 6
Capital Investment 150 50
Deduct FYA @ 50% -75 -25
Deduct TAD @ 25% (nil) -18.75 -20.31 -15.23 -11.43 -8.57 -6.43
Pool 75 81.25 60.94 47.51 34.28 25.71 19.28

and the Loss on sale is 19.28-7=12.28
and the tax benefit is 12.28 x 30%=3.68

I’m confused about why they have taken the first year allowance in year 0.
My understanding is that it will be at the end of year 1.
This therefore affects the final carrying value and affects the calculation of the balancing charge or allowance at the end of year 6.

Thank you for your time Sir.