Capital allowances on car introduced into self-employment business

An individual owns a car, and runs a business.  They are self-employed.  They owned the car before the business commenced, but so far have been claiming the HMRC mileage allowance for business miles.  They now wish to introduce the car into the business and claim motor expenses under the "full cost" method, including capital allowances on the car.  Which dates are important for determining the capital allowance on the car?  Obviously the car needs to be brought into the business accounts at the open market value at the point at which the "full cost" motor expenses start to be claimed, and an element of private use will apply to the eventual capital allowances claimed.  But is the date for capital allowance purposes (pre or post April 2009) the date at which the car was brought into the business, or the date at which the car was purchased by the business owner?  I assume the former, but would appreciate clarification on this.

 

Second question - does it make any difference if the motor expenses arise as costs from running a furnished holiday let.  The income in this case will be treated as property income rather than self employment income.  Not sure if this makes a difference to the tax treatment of the car.

 

Many thanks for any assistance on this.