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ACCA Practice Test & Exam Prep
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A self-employed trader has a tax-adjusted trading profit of £80,000 and makes a £20,000 gross personal pension contribution. Ignoring other income, by how much does the pension contribution extend the basic rate band?
£20,000
£16,000
£10,000
Nil, as the trader is self-employed
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Correct Answer:
£20,000
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