VAT- substantial traders

Substantial traders are those with a VAT liability exceeding £2.3 million per annum, who are subject to special rules:

Monthly payments on account are due at the end of months 2 and 3 in every quarter of 1/24th of the annual liability for the previous year.

Any additional amounts are due on the normal payment date.

Sir what are the odds of the above the point about substantial traders being tested in the exam?

Thank you!