car hire business capital allowances

Does the 10% allowance on vehicles over 160 g/km co2 apply to car hire businesses ?? ie where all the vehicles are bought solely for business use (rather than for any staff) and are hired out to to the public.

Can all these vehicles all still go into one pool (as under the old rules) and then claim 20% capital allowances ??

Can anyone point me to the official HMRC technical guidance ?