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MC Question 2
Tax rates
TX 2015 Tax Rates and Allowances
Which TWO of the following items of expenditure are deductible in the calculation of an individual’s taxable income?
(1) A contribution into a personal pension scheme
(2) A charitable gift aid donation
(3) A contribution into an employer’s HM Revenue and Customs’ registered occupational pension scheme
(4) A charitable donation made under the payroll deduction scheme
A. 3 and 4
B. 1 and 2
C. 2 and 3
D. 1 and 4