Question 3b i
Marking Guide
(b) (i) (1) Availability of remittance basis
General rule 1·5
Application of the rule to the individuals 1·5
(2) The remittance basis charge
Lin 1
Nan 1·5
Yu 1·5
––––
7
––––
(b) (i) (1) Availability of remittance basis
General rule 1·5
Application of the rule to the individuals 1·5
(2) The remittance basis charge
Lin 1
Nan 1·5
Yu 1·5
––––
7
––––