Claim tax relief for lease premium

Hi The company paid a lease premium for business purposes of 40K for 11 years and 2 months and paid a deposit and rent each month.
Can the company claim tax relief for a premium of the lease? Would be claimed on capital allowance (AIA)?
I have read in the HMRC property income manual PIM1205 (Premiums: how the charge is calculated), that the amount of the premium claim tax relief is the same as the premium received from property income for the landlord (P x (50-Y)/50)
If the company can claim for tax relief only the amount calculated above?
Thank you in advance for your help.

Hi Dowe
We require more information before we can respond to your query.         
Please advise on the following:
Does the company occupy the property, or sub-let the property, as part of its property business? 
Or does it occupy the property for the purposes of a trade? 
Or something else?
Thank you