Extension of FYA for zero-emission cars and charge points

An extension of First-Year Allowances (FYA) for zero-emission cars and charge points was announced as part of the recent Budget measures.
This means that the 100% FYA for qualifying expenditure on
Could you claim the Small Pool Allowance?

Writing-down allowances (WDAs) are a type of capital allowance that let you deduct a percentage of an asset’s value from your taxable profits each year. In some cases, you may be able to claim more