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问答题Thefollowingclientshaveapproachedyouforadviceregardingcorporateincometax(CIT)in2010:

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问答题6.LuckyLtdwasincorporatedon20July2014,andcommencedtradingon1December2014.Thefollowinginformationisavailableforthefour-monthperiod1December2014to31March2015:(1)Theoperatingprofitforthefour-monthperiodended31March2015is￡532,600.Advertisingexpenditureof￡4,700(incurredduringSeptember2014),depreciationof￡14,700,andamortisationof￡9,000havebeendeductedinarrivingatthisfigure.Theamortisationrelatestoapremiumwhichwaspaidon1December2014toacquirealeaseholdwarehouseona12-yearlease.Theamountofpremiumassessedonthelandlordasincomewas￡46,800.ThewarehousewasusedforbusinesspurposesbyLuckyLtdthroughouttheperiodended31March2015.(2)LuckyLtdpurchasedthefollowingassetsduringtheperiod20July2014to31March2015:Theintegralfeaturesof￡141,200areinrespectofexpenditureonelectricalsystems,aventilationsystemandliftswhichareintegraltoafreeholdofficebuildingownedbyLuckyLtd.ThemotorcarhasaCO2emissionrateof82gramsperkilometre.(3)LuckyLtdmadealoantoanothercompanyfornon-tradingpurposeson1February2015.Loaninterestincomeof￡700wasaccruedat31March2015.Required:

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