77 Car used partly for purposes other than those of qualifying activityU.K.
(1)In the case of a single asset pool under section 74 there is no final chargeable period or disposal event merely because the car begins to be used partly for purposes other than those of the qualifying activity.
(2)For any chargeable period in which the car is used partly for purposes other than those of the qualifying activity—
(a)any writing-down allowance or balancing allowance to which the person is entitled, or
(b)any balancing charge to which the person is liable,
must be reduced to an amount which is just and reasonable having regard to the relevant circumstances.
(3)The relevant circumstances include, in particular, the extent to which the car is used in that chargeable period for purposes other than those of the qualifying activity.
(4)In calculating under section 59 the amount of unrelieved qualifying expenditure carried forward, a reduction of a writing-down allowance under this section is to be disregarded.
(5)If this section applies, Chapter 15 (plant or machinery provided or used partly for purposes other than those of the qualifying activity) does not apply.