题目内容

关于淀粉酶的叙述,错误的是

A. 最适pH是7~0
B. 可作用于淀粉的d一1,4糖苷键和a-1,6糖苷键
C. 是胰腺分泌的
D. 是正常时唯一能在尿中出现的血浆酶
E. 又称为胰酶

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服务对象中“辖区内常住居民”指哪些人?

On 1 July 2014, Sameer made a cash gift of £2,500 to his sister.
On 1 May 2015, he made a cash gift of £2,000 to a friend.
On 1 June 2015, he made a cash gift of £50,000 to a trust. Sameer has not made any other lifetime gifts.
In respect of Sameer’s cash gift of £50,000 to the trust, what is the lifetime transfer of value for inheritance tax purposes after taking account of all available exemptions?

A. £48,500
B. £44,000
C. £46,000
D. £46,500

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