On 6 April 2012, Richard Feast, aged 43, commenced in self-employment, running a restaurant.
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 ||6 April 2012||14,000||124 grams per kilometre|
|Motor car ||6 April 2012||16,800||138 grams per kilometre|
Compute the capital allowances Richard Feast can deduct from his operating profits for the year ended 5 April 2013.