Sir , I found this question difficult and different than this paper context , it is all based on taxation and very different , such a question can also examinable on this paper , i know it is from old paper but is it relevant for practice , please advise .
In theory this could be asked, but nothing like this had been asked since this exam and I doubt that it would be asked by the current examiner!
If you found this in your Revision Kit then I am very surprised that they included it (and I assume that you have a Revision Kit and are using that rather than past exams).