Business Tax - Capital Allowances

SammyRPA

Hello!

Just revising for my Level 4 Business Tax exam (FA2016, 2013 standards) and have come across a silly question on Capital Allowances computations and it is bugging me..

Kaplan show the process to be non-AIA additions (cars), AIA additions, disposals and then the WDA worked from the totals etc etc. But on the AAT practice questions and performance feedback it shows that disposals should be done first before any non-AIA and AIA calculations..
Does it matter which order they are done?

I know it will end up with the same total before the WDA is calculated, but I just wanted to check if marks could be lost if not following AAT's process of disposal before AIA?

Many thanks!