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Petunia is a single parent with a two year old son. She receives child benefit of £1,076 in the tax year 2016/17.
Petunia has net income of £57,000 in 2016/17 and she made gross personal pension contributions of £2,000
during 2016/17.
What is Petunia’s child benefit income tax charge for the tax year 2016/17?
A.£1,076
B.£430
C.£538
D.£753
答案： £538
