Ian owns a lar ge manufacturing business and prepares accounts to 31 December each year. The written

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Ian owns a lar ge manufacturing business and prepares accounts to 31 December each year. The written down value of his main pool of plant and machinery after deducting capital allowances for the year to 31 December 2016 was £116,250. There was no special rate pool on tha t date. Purchases and sales of plant and machinery for the year to 31 December 2017 were as follows:

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