(b) Explanations of the various matters. (11 marks)
正确答案：(b) Related matters(i) National insurance contributions in 2007/08The profit for the period ending 31 March 2008 is expected to be ￡1,200 (￡400 x 3).No class 2 contributions will be due as the profit is less than the small earnings exception limit of ￡4,4
