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17. George
(a)
George is employed by Exchequer plc earning an annual salary of £100,000 and has made the
following gross personal pension contributions since first joining a scheme in June 2020:
2020/21
£28,000
2021/22
£23,000
During 2022/23 he made a cash payment of £48,000 into the pension scheme and wishes to
know whether tax relief will be available in full on this amount and what will be the maximum
contribution he will be able to make in 2023/24 for which tax relief will be available without
incurring any charges.
(b)
Osbourne is an employee of Chancellor plc with an annual salary of £170,000. He has made
regular annual gross personal pension contributions of £60,000 p.a. other than in 2021/22
when his gross contributions were only £10,000. In 2022/23 Osbourne has made gross
personal pension contributions of £90,000.
Assume the AA limits for 2022/23 also applied in 2021/22
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