In BPP kit answer, Tenth Ltd prepared accounts of 4 month period ended 31 july 2017 on which date it also ceaaed trading. In the answer to this que.. Chargeable gain of sale of freehold building is 15800 (180300-164500) is there. but no relief for AEA is been made which should be 3767 (11300* 4/12) Is it so that NO AEA is provided in the year of cessation ?