In this online multiple choice question, I picked the last choice. I agree that the first choice is true, but why's the last one wrong?
Break it down then take it to an absurd extreme to prove a point:
HMRC exercises its powers to collect PAYE tax
For the purposes to fund the NHS and to pay for all its employees to have a free hair cut once the current lockdown has been lifted
One of which is allowed by statute (PAYE not hair cuts)