Dear
According to F6 material page11 PA is restricted to 1/2 [ANI-26,100] until it reduced to a minimum of normal PA 9,440. While in BPP practice kit it reduced to more than 9,440 "please refer to Q3 wind family 12/11 " for your kind clarification.
Regards
Ask the Tutor ACCA TX-UK
Over age Personel Allowance
I do not have the BPP kit but the same error appears in the Kaplan kit - this is an error. The only time the standard PA of 9440 is reduced is when the adjusted net income of the taxpayer exceeds 100,000.
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