单选题 For the tax year 2014–15, Chi has a salary of ￡53,000. She received child benefit of ￡1,771 during this tax year. What is Chi’s child benefit income tax charge for the tax year 2014–15?
【正确答案】 D
【答案解析】1,771 x 30% ((53,000 – 50,000)/100) = ￡531