Capital Allowance , Self-Employed, New car

practitioner

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I have bought a new car that is used 75% for business use.It is an 06 reg. I paid for it in Dec 2005. Am I allowed claim the capital allowance in the 2005 tax year?
 
As you didn't have use of it in 2005 then you won't be able to claim the allowance until 2006
 
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