In example 1, when you were calculating the total amount allowed, you showed 2023/2024 TWICE. That is, 23/24 40,000 21/22 – 22/23 10,000 23/24(again) 15,000
Since 21/22 was fully used up, shouldn’t it be 10,000 for 22/23 and 15,000 for 23/24? Why should 23/24 appear twice? Thank you.