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In ppr relief, what do u mean by the absences in (b) to (d) must be preceded and followed by a period of actual occupation.?
Whats the difference between actual and deemed occupation, i have watched your videos, still unable to understand!!Actual occupation is when you actually live in the property! Deemed occupation is when although you actually do NOT live in the property, for purposes of PPR relief you are deemed to have lived in it.
The periods of deemed occupation are given in the notes and they all require that at some point prior to the period you have actually lived in the property.
If you are prevented from returning to the property by reason of employment you do not have to return to the property prior to sale. If, however you want the 3 years for any reason period of deemed occupation this does require you to return to the property prior to its sale.
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