Which of the following statements in relation to legislation is correct? A Legislation may modify or replace existing statutes B Legislation may not overrule or modify existing case law C Legislation may prevent a subsequent Parliament from changi

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• 1Which TWO of the following are types of offences heard by a Magistrate's Court? (1) Indictable (2)

  Which TWO of the following are types of offences heard by a Magistrate's Court?

  (1) Indictable

  (2) Summary

  (3) Triable either way

  (4) Hybrid

  A 1 and 3

  B 1 and 4

  C 2 and 3

  D 2 and 4

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• 2The Chancery Division of the High Court hears cases involving which of the following matters? A Con

  The Chancery Division of the High Court hears cases involving which of the following matters?

  A Contract law

  B Trusts and mortgages

  C Matrimonial cases

  D Adoption of children

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• 3Which of the following courts only has civil jurisdiction? A The County Court B The Magistrate's C

  Which of the following courts only has civil jurisdiction?

  A The County Court

  B The Magistrate's Court

  C The Court of Appeal

  D The Privy Council

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• 4In the criminal law system, an immediate appeal regarding a decision by a Magistrate's Court could b

  In the criminal law system, an immediate appeal regarding a decision by a Magistrate's Court could be heard by which of the following courts?

  A The County Court

  B The Crown Court

  C The Court of Appeal

  D The Supreme Court

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• 5Which type of law is concerned with the function and operation of local authorities? A.Public Law

  Which type of law is concerned with the function and operation of local authorities?

  A.Public Law

  B.Private Law

  C.Common Law

  D.Equity

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• 6All criminal law cases begin in which of the following courts? A.The County Court B.The Magistrate

  All criminal law cases begin in which of the following courts?

  A.The County Court

  B.The Magistrate's Court

  C.The Crown Court

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• 7Which of the following is the prosecutor in a criminal law case? A.The State B.The accused C.The

  Which of the following is the prosecutor in a criminal law case?

  A.The State

  B.The accused

  C.The victim

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• 8根据个人所得税的有关规定，下列各项中，有扣缴义务人的，由扣缴义务人扣缴税款的有(　　)。 A.工资、薪金所得

  根据个人所得税的有关规定，下列各项中，有扣缴义务人的，由扣缴义务人扣缴税款的有(　　)。

  A.工资、薪金所得

  B.劳务报酬所得

  C.经营所得

  D.财产转让所得

  E.利息、股息、红利所得

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• 9根据个人所得税的有关规定，下列关于限售股的表述中，正确的有(　　)。 A.个人转让限售股或发生具有转让限售股

  根据个人所得税的有关规定，下列关于限售股的表述中，正确的有(　　)。

  A.个人转让限售股或发生具有转让限售股实质的其他交易，取得现金、实物、有价证券和其他形式的经济利益均应缴纳个人所得税

  B.个人通过证券交易所集中交易系统转让限售股的，证券公司在扣缴个人所得税时，佣金支出统一按照证券主管部门规定的行业最低佣金费率计算

  C.个人协议转让限售股的，在转让限售股后，应在次月15日内到主管税务机关填报《限售股转让所得个人所得税清算申报表》，自行申报纳税

  D.个人通过认购交易型开放式指数基金(ETF)份额方式转让限售股的，以股份过户日该股份收盘价计算转让收入

  E.纳税人同时持有限售股及该股流通股的，其股票转让所得，按照限售股优先原则，即转让股票视同为先转让限售股，按规定计算缴纳个人所得税

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• 10根据个人所得税的有关规定，下列选项中，说法正确的有(　　)。 A.个人将承租房屋转租取得的租金收入，应按“财产

  根据个人所得税的有关规定，下列选项中，说法正确的有(　　)。

  A.个人将承租房屋转租取得的租金收入，应按“财产租赁所得”项目征收个人所得税

  B.取得转租收入的个人向房屋出租方支付的租金，在计算个人所得税时不允许从收入中减除

  C.个人转让财产，未提供完整、准确的财产原值凭证，不能正确计算财产原值，由主管税务机关核定其财产原值

  D.个人购买和处置债权过程中发生的拍卖招标手续费、诉讼费、审计评估费以及缴纳的税金等合理税费，在计算个人所得税时不允许扣除

  E.个人取得的财产租赁所得，在计算个人所得税时，允许扣除实际发生合理的修缮费，以每次800元为限

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