Tax Adjusted Trading Profit – Premiums – BPP Mock – Q2 Plug-In Ltd

Anyone done the BPP Mock Exam? The 2nd question is called Plug-In Ltd.
When calculating the trading profits, there is the following note:
Rent and rates include a premium of £60,000 that was paid on 1 April 2009 for the grant of a 15-year lease on an office building.
So we do the following:
60000 – [60000 x 2% x (15-1)] = 43200
Divide this by the number of years 15 = £2,880
So we have to subtract this from our tex adjusted profits. All good.
In the answer though, it also adds back the £60,000 premium.
Why is this?!