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Question 6Capital Allowances

Jump Ltd’s summarised information for the three-month period ended 31 March 2015 is as follows:

Plant and machinery

On 1 January 2015, the tax written down values of Jump Ltd’s plant and machinery were as follows:

£
Main pool 12,100
Special rate pool 5,700
The following motor cars were sold during the three-month period ended 31 March 2015:
Date of sale Proceeds Original cost
£ £
Motor car [1] 7 January 2015 9,700 9,300
Motor car [2] 29 March 2015 6,100 13,200

The original cost of motor car [1] was added to the special rate pool when it was purchased, and the original cost of motor car [2] was added to the main pool when it was purchased.

Required:
What is the balancing charge for the period?