在ACCA考试科目F6中 personal allowances

在ACCA考试科目F6中  personal allowances  

does the 100,000 pound rule( if a person’sincome exceeds 100,000 pounds reduce the personal allowance by 1 pound forevery 2 pounds that the income exceeds 100,000) apply to both personal and ageallowances?

yes, it does.

Just u need to be aware of the following.
Age allowance is reduced by the same scheme once person’s adjusted net income reaches 22.900 , it will be reduced down to min of standard PA : 6475.

However this figure will be reduced further if income will be over 100.000

I recommend you study the following ACCA article. It will be very helpful for your exam.
http://www2.accaglobal.com/pubs/ ... a_sept10_FA2010.pdf

and to benefit from free OT study materials as well.
good luck!