10.3 Norma prepares accounts to 31 December each year. The written down value of her plant and machinery at 31 December 2008 was as follows:

£

Main pool 178,400 Toyota motor car (50% private use by Norma) 18,200 Her purchases and sales of plant and machinery during the year to 31 December 2009 were as follows:

£

17 April 2009 Bought plant 82,800 1 May 2009 Sold Toyota motor car 15,000 1 May 2009 Bought Saab motor car (emissions 150g/km,) 29,300 30 June 2009 Bought motor van 14,500 12 October 2009 Bought Ford motor car (emissions 105g/km) 11,600 3 November 2009 Bought Peugeot motor car (emissions 166g/km) 13,700 1 December 2009 Sold plant (original cost £10,000) 1,600 There was 50% private use (by Norma) of the Toyota and Saab motor cars. There was no private use of any of the other items. Prepare a capital allowances computation for the year to 31 December 2009.