Bernice (who is not a Scottish taxpayer) has the following income in 2022-23: Business profits 102,850

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Bernice (who is not a Scottish taxpayer) has the following income in 2022-23:

£

Business profits 102,850 Building society interest 410 Dividends received 7,240 She makes a qualifying EIS investment of £20,000 in August 2022. Compute her income tax liability for 2022-23, assuming that there are no Gift Aid donations or pension contributions during the year.

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