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Capital allowance super deduction for plant

Q: I am aware that the government has introduced a capital allowance super deduction for brand new plant bought between the 1 April 2021 and the 31 Mach 2023. If I sell the plant subject to the super-deduction is there any clawback?

A: Yes. If the plant is sold in an accounting period that end before the 1 April 2023 the balancing charge is multiplied by 1.3.

If the plant is sold in an accounting period that straddles 1 April 2023 the following calculation applies.