BTX - Short life assets do they get the full AIA?

topcat

Hello,

If short life asset election is made and the asset went into a seperate pool, what is the AIA allowance?

Is it the same as the general pool £250,000 pro-rated over 12 month period and £25,000 before Jan 2013?

Therefore if the general pool is using the max AIA of £250,000 and there is assets of £300,000 including a short life asset of £50,000 it would be advantageous to move the short life asset to its own pool and claim a separate AIA against it if it meets the short life asset criteria?

I hope i have explained this okay

Help would be appreciated

Many Thanks