Grafton plc has the following results for the year ended 31 March 2013:
Trade profits - £350,000
Dividends received - £3,600
What is the marginal relief for the year ended 31 March 2013?
The correct answer is: £11,331.
1/100(£1,500,000-£354,000) x (£350,000/£354,000)= £11,331
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