Year 1 - Purchase low emissions car for £13500 with 100% FYA. Claim £13500 CA with no other assets in pool. Balance is nil.
Year 3 - Sell car for £9000. Balance in pool is -£9000.
I understand that small balances in pool can be written off, but what about a negative balance? Is the £9000 written off or is it added to trading profits?