CA on cars >12k

[question.man]

HI all,

im trying to undo some poor work by a previous accountant going back to 1999. my question is with regards to a car leasing firm. if they bought a car for say £13k and then a month later receive a bulk buying discount of £1200 per car this brings the total cost of the car to <£12k so can they then claim the old capital allowance and not be restricted to the maximum of £3,000pa?

I know this question is going to be blindingly obvious to someone but i think i have been looking at it too much now and cant see the woods for the trees!

also, im aware that the whole CA issue was revised completely in 2008 but the question does relate to prior years as its a revenue investigation going back to 1999-2007

Thanks in advance to all.

[pawncob]

It's quoted as "the manufacturer's list price net of any discount generally available", so if the retro discount is "generally available" use the net figure.
But surely in your example the difference is insignificant.
£13000 less £1200= £11800 x 25%=£2950 as opposed to £3000.