Funds taken out of the company as a loan (i.e. not salary or dividend) that is not repaid within nine months of the end of accounting period will attract a liability to Section...

Cars - Capital Allowances
21 May 2013
For cars purchased prior to 6 April 2009 (1 April 2009 for companies), expenditure was required to be allocated to a separate pool for each vehicle costing more than £12,000....