Poynton Producers Ltd, who make up annual accounts to 30 September, purchased a new industrial building for £150,000 on 1 April 2001. The building was not in an enterprise zone and was brought into industrial use immediately. On 31 August 2003, production ceased and the building was leased to a national charity as a collection centre. Production in the factory re-commenced on 1 February 2005. On 1 April 2008, the building was sold to Sale Switches Ltd, who make up annual accounts to 31 December, for £140,000. It was brought into industrial use immediately.

You are required to:

(a) calculate the Industrial Buildings Allowances for all accounting periods when the building was owned by Poynton Producers Ltd

(b) state the balancing adjustment on the sale of the building in 2008

(c) calculate the Industrial Buildings Allowances claimable in respect of the building by Sale Switches Ltd in all periods (perform calculations to the nearest month).