Hi I need help to understand how the exempt figure for the third time the house was left unoccupied was calculated (for 46 months).
Q.) On 30 June 2021 Chester sold a house for £308,000, realising a chargeable gain of £190,000. The house had been purchased on 1 January 2004 and throughout the 210 months of ownership had been occupied by Chester as follows: Months 69 Occupied 30 Unoccupied – Required to work elsewhere in the UK by his employer 22 Unoccupied – Travelling overseas 46 Unoccupied – Required to work elsewhere in the UK by his employer 43 Occupied ––– 210 ––– Throughout the period 1 January 2004 to 30 June 2021 Chester did not have any other main residence. This is the only disposal in the tax year 2021/22.