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