The following information is given in respect of Unambitious plc:

(a) Non-current assets consist entirely of plant and machinery. The net book value of these assets as at 30 June 2010 is £100,000 in excess of their tax written-down value.

(b) The provision for deferred tax (all of which relates to fixed asset timing differences) as at 30 June 2010 was £21,000.

(c) The company’s capital expenditure forecasts indicate that capital allowances and depreciation in future years will be:

For the following years, capital allowances are likely to continue to be in excess of depreciation for the foreseeable future.
(d) Corporation tax is to be taken at 21%.

Required:
Calculate the deferred tax charges or credits for the next six years, commencing with the year ended 30 June 2011, in accordance with the provisions of IAS12.

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Year ended 30 June Depreciation charge for year Capital allowances for year 201I 2012 2013 2014 2015 2016 2,000 4,000 20,000 40,000 44,000 46,000 53,000 49,000 36,000 32,000 32,000 36,000