Cash-basis tax return – claiming for ‘plant and machinery’ and asset disposals

I'm about to start preparing my own sole trader return for the first time and will be using the cash basis. I understand there are no capital allowances as such with "cash basis". I have a few questions: 1. Should ‘plant and machinery’ expenses be included in Box 49, "Annual Investment Allowance", OR in Box 17 as "goods used"? 2. Under the "cash basis" do I need to declare the sale of any business assets the accountant previously included under the Annual Investment Allowance in Box 49, where they meet the criteria? 3. If I claim any equipment purchases as "goods used" on my 2023/24 return, would I need to declare income for the sale of these assets in the future? Thanks in advance for your help.

Hi,
Please refer to:
Expenses if you're self-employed
and
Self-employment (short)
Thank you.