leasehold interest 中文意思是什麼
leasehold interest
解釋
批租土地權益；租賃權益-
Where estate duty becomes payable a second time within five years on any leasehold property, or on a business not being a business carried on by a company, or any interest in leasehold property or such a business, because of the death of the person to whom it passed on the first death, the amount of estate duty payable on those assets on the second death is reduced as follows : -
超逾10 ， 500 ， 000 11 ， 117 ， 647如在5年之內，任何租業業務非由公司經營的業務租業權益或業務權益因遺產繼承人死亡而須要繳納第二次遺產稅，則該租業或業務于第二次繳納的遺產稅可按下列比率減低：
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