exam question help - contributing maximum possible tax relievable amount

1) The question states: "Dill contributed the maximum possible tax relievable amount into H Plcs HMRC registered money purchase occupational pension scheme. Dill was not previously a member of pension scheme. Company made no contributions on her behalf." The "maximum possible tax relievable contributions" are not only limited by the "maximum annual amount" that you quote above but also by the annual allowance - see OT notes chapter 10 section 2 page 64 where you will see it stated that a person with adjusted income in excess of £210,000 (as is clearly the case here) has the minimum AA allowed of 10,000. There is no unused AA b/f to increase this amount as Dill was not a member of a pension scheme in any of the previous 3 tax years. Therefore the maximum TAX RELIEVABLE contributions is 10,000. 2) Occupational pension contributions paid by an employee are allowable deductions in deriving the employment income assessment.