Question 32b
Marking Guide
(b) Taxable income
Salary and bonuses 1·5
Benefits 4
Subscriptions 1
Other income 1
Pension 1
Loss relief 1·5
Personal allowance 0·5
Mileage allowance 1·5
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12
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(b) Taxable income
Salary and bonuses 1·5
Benefits 4
Subscriptions 1
Other income 1
Pension 1
Loss relief 1·5
Personal allowance 0·5
Mileage allowance 1·5
–––
12
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