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    can you please explain the new topic on pensions?
    i think it is likely to come this time

    Profile photo of Tax Tutor
    Tax Tutor
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    You need to read the OT Course Notes on pensions from page 69 but note especially the “new” issues from page 70 and carefully work example 1 and Illustration 2. You will also find on the ACCA website the examiner’s own Finance Act 2011 update which includes a section on pensions with examples similar to those in the OT Course Notes.

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