december 2011 exam question 3

the question is as follow: Jorge Jung disposed of the following assets during the tax year 2010–11: (1) On 30 June 2010 Jorge sold a house for £308,000. The house had been purchased on 1 January 1993 for £98,000, and throughout the 210 months of ownership had been occupied by Jorge as follows: Months 16 Occupied 18 Unoccupied – Travelling overseas 24 Unoccupied – Required to work overseas by his employer 11 Occupied 30 Unoccupied – Required to work elsewhere in the United Kingdom by his employer 22 Unoccupied – Travelling overseas 26 Unoccupied – Required to work elsewhere in the United Kingdom by his employer 17 Occupied 12 Unoccupied – Required to work overseas by his employer 13 Unoccupied – Travelling overseas 21 Unoccupied – Lived with sister –––– 210 –––– Jorge let the house out during all of the periods when he did not occupy it personally. Throughout the period 1 January 1993 to 30 June 2010 Jorge did not have any other main residence. (2) On 30 September 2010 Jorge sold a copyright for £8,200. The copyright had been purchased on 1 October 2008 for £7,000 when it had an unexpired life of 10 years. (3) On 6 October 2010 Jorge sold a painting for £5,400. The painting had been purchased on 18 May 2006 for £2,200. (4) On 29 October 2010 Jorge sold a motor car for £10,700. The motor car had been purchased on 21 December 2008 for £14,600. (5) On 3 December 2010 Jorge sold two acres of land for £92,000. Jorge’s father-in-law had originally purchased three acres of land on 4 August 1998 for £19,500. The father-in-law died on 17 June 2005, and the land was inherited by Jorge’s wife. On that date the three acres of land were valued at £28,600. Jorge’s wife transferred the land to him on 14 November 2008. On that date the three acres of land were valued at £39,000. The market value of the unsold acre of land as at 3 December 2010 was £38,000. (6) On 14 January 2011 Jorge sold 5,000 £1 ordinary shares in Futuristic Ltd, an unquoted trading company, to his sister for £40,000. The market value of the shares on that date was £64,800. The shares had been purchased on 21 March 2006 for £26,300. Jorge and his sister have elected to hold over the gain as a gift of a business asset. Required: Calculate Jorge Jung’s taxable gains for the tax year 2010–11. iam confused with the examiners answer which suggests that jorge second period of absence(12 months) due to the work in overseas required by employer was not exempt because he did not re occupy the house after that but the rules suggests that if the individual could not reoccupy due to the terms of employment requiring them to work elsewhere, by concession, the condition of actual occupation following the period of absence is not applied. so how come the period is charged for jorge?? and why are they charging only 10 months??