ACCA/CAT

Question：Which of the following will be partially subject to tax as property income?

A. The grant of a 60 year lease from a freehold.

B. The assignment of a 70 year lease.

C. The assignment of a 10 year lease.

D. The grant of a 10 year lease from a freehold.

The correct answer is: The grant of a 10 year lease from a freehold.

解析：The premium, less 2% of the premium for each complete year of the lease except the first is assessed as property income on the grant of a short lease (a lease of 50 years or less).

There are no property income implications on the assignment of a lease, nor on the grant of a lease of more than 50 years.

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