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The paper consists of two sections:
􀂙Section A consists of two compulsoryquestions for atotal of between 50 and 70marks. Marks may notbe allocatedevenly between the two questions.
􀂙Section B consists of three questions,two of whichmust be answered. Each question will have thesame number ofmarks, ranging from 15 markseach to 25marks each.
􀂙Questions will be scenario based and will normallyinvolve consideration of more than one tax, togetherwith some elements of planning and the interactionof taxes. Computations will normally only berequired in support of explanations or advice andnot in isolation.
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The examination is a three hour paper.
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Tax rates, allowances and information on certainreliefs will be given in the examination paper.

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