ACCA考試F6基礎(chǔ)習(xí)題：Property
Question：Tony is a member of his employer's HMRC-registered occupational pension scheme.
Both Tony and his employer contribute 10% of his earnings into his pension fund.
The contributions will be tax deductible for:
A. Tony only.
B. both Tony and his employer.
C. neither.
D. his employer only.
The correct answer is: both Tony and his employer.
解析：Contributions, up to the amount of relevant earnings, are tax deductible for the employee.
Employers' contributions are deductible in calculating profits subject to tax.
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