Timing of Tax Relief on Capital Allowances

Hi there,

I have notes from LSBF which are telling me the following :

“Capital allowances can be claimed either in advance (from year zero) or in arrears
(from year.
? If the project is to be undertaking at the beginning of an accounting year,
capital allowances would be claimed from year one.
? If the project is to be undertaking at the end of an accounting year, capital
allowances would be claimed from year zero”

I can’t seem to make head or tails of this…can you please clarify?

Many thanks