*10.8 Talat prepares accounts to 31 October each year. The written down value of his plant and machinery after deducting capital allowances for the year to 31 October 2008 was as follows:

£

Main pool 113,190 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 October 2009:

£

1 January 2009 Sold plant (original cost £4,200 in 2004) 1,310 12 March 2009 Bought plant 63,400 5 July 2009 Sold car (original cost £7,500 in 2006) 3,000 5 July 2009 Bought car (emissions 161g/km) 8,200 18 August 2009 Sold plant (original cost £1,000 in September 2008) 1,150 23 August 2009 Bought plant 19,600 6 September 2009 Sold VV motor car 17,200 6 September 2009 Bought BMW motor car (emissions 154g/km) 32,000 Private use of the VW and BMW motor cars by Talat has been agreed at 30%.

There were no capital transactions between 1 November 2009 and 31 March 2010, when Talat ceased trading. On 31 March 2010, the plant and machinery was disposed of as follows:

(i) All of the plant and machinery other than motor cars was sold for £122,000. This consisted of £110,000 for main pool items and £12,000 for special rate items.

(ii) Talat took over the BMW car. Its market value on 31 March 2010 was £29,000.

(iii) The only other car remaining was the one acquired in July 2009 and Talat gave this to his brother, who will be using it for private purposes. The market value of the car on 31 March 2010 was £6,300.

Prepare the capital allowances computations for the year to 31 October 2009 and for the period from 1 November 2009 to 31 March 2010.