Question 1aii
On 6 April 2012, Richard Feast, aged 43, commenced in self-employment, running a restaurant.
Additional information
Plant and machinery
The following motor cars were purchased during the year ended 5 April 2013:
| Date of purchase | Cost | CO2 emission rate | |
|---|---|---|---|
| £ | |||
| Motor car [1] | 6 April 2012 | 14,000 | 124 grams per kilometre |
| Motor car [2] | 6 April 2012 | 16,800 | 138 grams per kilometre |
Required:
Compute the capital allowances Richard Feast can deduct from his operating profits for the year ended 5 April 2013.