ACCA每日一小考 72期答案与解析

By when must an individual transferring his business to a company make the claim for incorporation relief (s162)?

A. Mandatory relief so no claim needed.
B. Two years from end of tax year of incorporation.
C. Two years from date of incorporation.
D. Four years from the end of the tax year of disposal.

正确答案：A
答案解析：

The correct answer is: Mandatory relief so no claim needed.Fact - relief is automatic if the conditions are satisfied. However you can elect for the relief not to apply.