Question：Tony is a member of his employer's HMRC-registered occupational pension scheme.
　　Both Tony and his employer contribute 10% of his earnings into his pension fund.
　　The contributions will be tax deductible for:
　　A. Tony only.
　　B. both Tony and his employer.
　　C. neither.
　　D. his employer only.
　　The correct answer is: both Tony and his employer.
　　解析：Contributions, up to the amount of relevant earnings, are tax deductible for the employee.
　　Employers' contributions are deductible in calculating profits subject to tax.