Calculating Corporate Income Tax

In Kaplan’s F1 Exam kit there is a question pertaining to the calculation of corporate income tax.

It states:

“Tax Relief on capital expenditure is available at the following rates;

– Buildings 4% p.a straight line basis
– All other Non-Curr. tangible assets are allowed tax depreciation at 27% on reducing balance basis.

Non Current Assets cost @ 01/01/20X5

Land – $27,000
Buildings – $70,000
PPE – $80,000

However, in the answers, there is no tax depreciation relating to the land despite there being no instructions to avoid land in the computation. Is there a specific rule relating to land I am unaware of?

Thank you in advance