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Helen has been trading for many years producing accounts to 31 March each year. The tax written down value of the main pool as at 1 April 2012 was £14,000 and plant was purchased as follows: 1 December 2012 - £4,000 1 April 2013 - £6,500 What are the maximum capital allowances that may be claimed against Helen's trading profits for the year ended 31 March 2013? A. £13,020 B. £6,520 C. £2,520 D. £4,000 |