Quiz of Chapter 6 of ACCA F6 Taxation "Property Income".
Qualifies as relevant earnings for the purpose of pension relief
Does not qualify as relevant earnings for the purpose of pension relief
Can either qualify subject to the taxpayer opting for that
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Savings Income
Non-savings Income
Property Income
Dividend Income
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1,250
2,250
3,250
4,250
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£400
£7,600
12,400
£20,000
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70
95
107
111
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£4,200
£6,642
£7,200
£7,980
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£5,959
£6,850
£7,000
£7,020
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Only Wear & Tear allowance
Only Capital Allowance
Both allowances
None of the above
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75
110
130
140
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£400
£8,125
£7,600
£20,000
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£11,800
£9,000
£8,448
£6,912
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£3,300
£7,500
£10,800
£12,000
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£6,000
£5,850
£5,300
£4,730
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Only one can be claimed for the accommodation let furnished
Both can be claimed in respect of property let unfurnished
Only one can be claimed for the accommodation let unfurnished
Both can be claimed in respect of property let furnished
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