On 1 January 2011 the tax written down values of Heavy Ltd’s plant and machinery were as follows:

	£
Main pool	900
Motor car [1]	15,100
Motor car [2]	8,800
Motor car [3]	13,200
Special rate pool	21,700

The following purchases and disposals of plant and machinery took place during the year ended 31 December 2011:

		Cost/(Proceeds)  £
23 March 2011	Purchased office equipment	22,400
19 July 2011	Sold motor car [3]	(14,600)
28 July 2011	Sold all the items included in the special rate pool	(12,300)

All the motor cars were purchased prior to 31 March 2009, originally cost more than £12,000, and have CO2 emission rates of between 111 and 160 grams per kilometre. Motor car [2] is used by the managing director of Heavy Ltd, and 60% of the mileage is for private journeys. Motor car [3] sold on 19 July 2011 originally cost £19,200.