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Is it likely that there will be any testing on the new 130% deduction in the exam in your opinion? Obviously it relates to the 21/22 Tax year ending 05/04/2022, but maybe as part of a planning style question?
Hi Danny – no worries on that score no such knowledge required. The extent of new issues within this round of exams based on FA 2020 are listed in the ACCA technical article on FA 2020