Talat owns a large retail business and prepares accounts to 31 December each year. The written down value of his plant and machinery after deducting capital allowances for the year to 31 December 2021 was as follows:

£

Main pool 113,210 Special rate pool 9,900 VW motor car (30% private use by Talat) 14,500 He had the following transactions during the year to 31 December 2022:

£

6 January 2022 Sold VW motor car 17,200 6 January 2022 Bought BMW motor car (emissions 46g/km) 32,000 1 April 2022 Sold plant (original cost £1,000 in December 2021) 1,150 23 May 2022 Bought lifts and air conditioning systems 100,800 12 June 2022 Bought plant 112,550 5 October 2022 Sold main pool car (original cost £17,500 in 2019) 11,000 5 October 2022 Bought car (emissions 61g/km) 12,300 18 November 2022 Sold plant (original cost £4,200 in 2017) 1,310 The lifts and air conditioning systems bought in May 2022 qualify as "integral features"

for capital allowances purposes. Private use by Talat of the VW and BMW motor cars has been agreed with HMRC to be 30%.

There were no capital transactions between 1 January 2023 and 31 March 2023, when Talat ceased trading and sold his business. The plant and machinery was disposed of (on 31 March 2023) as follows:

(i) All of the plant and machinery other than motor cars was sold for £230,000. This consisted of £150,000 for main pool items and £80,000 for special rate items. All items were sold for less than original cost.

(ii) Talat took over the BMW car. Its market value on 31 March 2023 was £25,000.

(iii) The only other car remaining was the one acquired in October 2022 and Talat gave this to his brother, who will be using it for private purposes. The market value of the car on 31 March 2023 was £10,000.

Prepare the capital allowances computations for the year to 31 December 2022 and for the period from 1 January 2023 to 31 March 2023. Assume that Talat decided to restrict his AIA claim for the year to 31 December 2022 to £60,000, to be split equally between the main pool and the special rate pool.