CGT - Rollover Relief (Chapter 14 - Page 84 - Example 6)

If a non depreciating asset, say a freehold property, had been purchased then full rollover would indeed have applied and the answer would be as you have described, but if a non depreciating asset had been purchased the gain would only arise when that asset was eventually sold and that might be 10,20, 30 or more years from now! When a depreciating asset is acquired that means that the gain is deferred - again as you state above - but for a maximum of only 10 years. Sounds like you understand it pretty well!