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How to test criterion 5.3 “Structure elements must not be used only for layout purposes, is this rule respected?”

WCAG references
  • 1.3.1 Info and relationships (A)
Pdfua
  • 8.2.5.11 Paragraph (P)
  • 8.2.5.16 Label (Lbl)
  • 8.2.5.17 Span
  • 8.2.5.19 Emphasis (Em) and Strong
  • 8.9.2.4.12 Screen

Official methodology to test criterion 5.3

Test 1 (5.3.1)

Structure elements must not be used only for layout purposes, does this rule apply?