Question：Ambient Ltd, which owns a garage, incurred the following expenditure on plant and equipment:
　　Canopy over the petrol filling station - £10,500;
　　Car ramp for the car repair workshop - £3,800;
　　Moveable partitions for the accounts offices - £8,400.
　　How much of this expenditure is eligible for capital allowances?
　　A. £14,300
　　B. £22,700
　　C. £3,800
　　D. £12,200
　　The correct answer is:£12,200.
　　解析：The car ramp and the moveable partitions are eligible for capital allowances (£3,800 + £8,400 = £12,200). The partitioning is allowed because it is moveable and, therefore, is not part of the setting in which the business is carried on (Jarrold v John Good and Sons Ltd).