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Hello sir,
Sir my question is in PPR relief, in kaplan book I studied that we consider abroad employement as deemed occupation for infinite years and there is no requirement of actual occupation followed by abroad employment, but in BPP exam kit in one question they did not take the abroad employment as deemed occupation and they said the reason that it was not followed by actual occupation. Now I am confused that which one is correct.
Thank youThere must be another deemed occupation along with the employment abroad. Possibly the last 18 months one. Because if it was not followed by actual occupation, it means the PPR was sold. And in this case, the last 18 months deemed occupation will always be considered before other deemed occupations.
Hope it helps.
F6ali I do appreciate your willingness to assist other students but it is best if you leave this particular forum to me.
I do not have access to the BPP kit to see the precise wording of the question but for the period of employment overseas to qualify as deemed occupation then either actual occupation must occur after the period of absence OR the employee is prevented from returning to the property by reason of that employment. If the individual was no longer in overseas employment and was not therefore prevented from returning to the property due to that employment then the deemed occupation does not apply.
The only other reason is that the overseas period was not for employment but maybe just travel?
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