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| Alan has traded for many years, making up accounts to 5 April each year. At 5 April 2012, the tax written down value of his main pool was £15,000. On 1 October 2012, he sold some plant and machinery for £14,200 (original cost £16,000). Required: Calculate the maximum capital allowances claim that Alan can make for the period ending 5 April 2013. |