It is a mistake by BPP. The original question in the exam was longer because it was for 25 marks, and 12% was given in the question. BPP shortened the question (because of the new exam format) and managed to remove the 12% when they should have left it in 🙂
No – it is copyright. You can find it yourself on the ACCA website in the list of past exam questions. (Does that mean you do not believe me? If so then you are wrong 🙂 )