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Its Chapter 9, Example 1 as I too was a little confused that £40k had been written first, yet later, £15k was C/f for the same tax year so should the amount of total pension input allowed have been £10k plus £15k = £25k in total and not the £65k as advised?
Thank you for the update. I’m almost at the end of the text/manual now and will be starting to review.
Do you know when the amendments will go live as they’re not currently different as at 1439 today
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