From: "James" 
Newsgroups: uk.finance
Subject: CGT on former PPR
Date: 28 Dec 2006 09:47:10 -0800
   posting-account=jOBcMA0AAAAHRvjdhrgeHUbSbzCbt82f

Hi

I've been reading through the various posts on this and have a basic
understanding of exemption rules for PPR and the last 3 years being
exempt if a property was at any point during ownership the PPR.  I also
think I understand the residential letting limit of =A340,000 if a
property that has been the PPR has gone on to be let.  However, could
someone tell me what the rule is for periods of unoccupation after a
property ceases to be PPR, but before it is either sold or rented?  For
example, say a house was bought in 2000 and was PPR until 2005, then
empty until 2007 and the rented until perhaps 2010?

Thanks

James