业务权益 meaning in Chinese

rights and interests on business

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年之内，任何租业业务非由公司经营的业务租业权益或业务权益因遗产继承人死亡而须要缴纳第二次遗产税，则该租业或业务于第二次缴纳的遗产税可按下列比率减低：