TXAge allowance computation

The same doubt came in my mind when I saw it. I think it's printing mistake... If there is any another reason please let me know. One more doubt as per the BPP text page no: 29 question e) (e) Moira receives net dividends of £54,000. She has no other income. Can anybody tell me why tax deducted at source on dividend is 10% on 51895 and not on 60000 ? Dividend income. Total Dividends £54,000 × 100/90/ income 60,000 Less personal allowance. (8,105) Taxable income. £51,895. £51,895 Dividend income £34,370 × 10%. 3437 £(51,895 – 34,370) = 17,525 × 32.5%. 5696 Tax liability. 9133 Less tax deducted at source £51,895× 10% 5190 Tax payable. 3943 The tax credit on the dividend is restricted to that relating to taxable income. (May be this is the reason but can anybody explain what it mean?) Thanks

When a person is aged 65-74 his personal allowance would be 10,500 and when a person is 75and over his personal allowance is 10660. Note:**Income limit for age allowances is 25,400 after the income limit is exceeded we will do reduction working if answer gives less than 8,105 personal allowance we will take 8,105 as general personal allowance till the income limit of 100,000 after that limit reduction working would be done on excess income until personal allowance reaches 0. Reduction working is done as**: (Income-limit of the income)/2= the amount which arises after this formula is lessened from personal allowance. This is how we get the new personal allowance Note**:Personal allowance can't be negative.. I have placed all facts and figures this ensures that you are right it is some kind of a mistake personal allowance can't be below than 8105 under the income limit of 100,000.