"Which statement about personal pensions is NOT true" A - Employees can claim tax relief on contributions up to the higher of £3,600 or 100% of annual earnings B - The maximum level of personal contributions that can gain tax relief in any year is £40,000 C - There is a cap on the value of the benefits accrued called the Lifetime Allowance (LTA) D - Benefits in excess of the LTA are returned to individuals by the scheme The answer says D. But isn't A also not true?