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Could be a typo
You can go to the ACCA website to check if there are any major changes to the syllabus.
The rates have definitely changed but that’s mostly given in the exam anyway.
There are some new topics added in the syllabus but most of the topics from March 2018 are still the same.
Again, you can check the ACCA website (accaglobal.com). They have a summary of changes for this June 2018 examination.
So what is tax suffered at source and when or where does it appear?
I tried just googling the term itself, but it appeared to be unfruitful.
I stumbled on that term attempting a question in the September 2016 exam, Section C.
Benefit will arise when the cost of accommodation exceeds 75,000 pounds.
The market value is used.
Correct me if im wrong. Haha
