形式主语of真正主语 (人物性格、品质形容词:kind, brave, fine, nice, stupid, clever, wise等) e.g. It is important for us to learn English. It is very nice of you to help me. … you don’t need a lot of them as long as they’re good.(朋友)不在多而贵在好。
under subsection (2)(a) or (b) is liable on conviction to a fine at level 2 or 3 times the amount of the levy that was evaded [...] hkcic.org (4) 任何人犯第(2)(a)或(b)款所訂罪行,一經定罪,可處第 2 級罰款 或該 人藉其行為規避或意圖藉 其行為規避的徵款的款額的3倍...