TXF6 UK

Question 2a working 2

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.
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