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Subject: lease premium receipt law Пожалуйста, помогите перевести.Выражение встречается в следующем контексте: To deal with such a case, section 233(2) and (5) make explicit provision if there is an overlap in the periods for which more than one lease premium receipt is reduced under section 228 or under section 288 of ITTOIA by reference to a taxed receipt. The same change was made for income tax in section 293 of ITTOIA (see Change 15(A) in ITTOIA). Заранее спасибо |
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A lease premium is a non-refundable lump sum payment made by the tenant to the owner upon the signing of the tenancy agreement (e.g. a consent fee payable to the owner for accepting the transfer of tenancy from the “old tenant” to the “new tenant”). It is part of the consideration/money paid for using the property and is chargeable to Property Tax. Owners may elect to have the lease premium spread over the lease period, up to a maximum period of 36 months, for assessment purpose. http://www.hkclic.org/en/topics/taxation/property_tax/assessable_value_and_deductions/q6.shtml у нас я такого не нашел... может спецы подскажут, но я бы, наверное, перевел "сумма взноса за смену арендатора" или что-то в таком духе... receipt здесь, видимо, "полученная сумма"... |
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