(a) Up to 1 mark per assertion, ½ mark for stating assertion and ½ mark for explanation, max of 4 marks; up
to 1 mark per relevant revenue substantive procedure, max of 4 marks.
– Occurrence – explanation and relevant substantive procedure
– Completeness – explanation and relevant substantive procedure
– Accuracy – explanation and relevant substantive procedure
– Cut-off – explanation and relevant substantive procedure
– Classification – explanation and relevant substantive procedure

8
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