问题：Which of the following periods may count as a period of occupation for principal private residence relief purposes?
A. A three year period of absence during which the owner was working elsewhere in the UK.
B. A four year period whilst the owner was required by his employment to live abroad.
C. A three year period of absence whilst the owner was travelling the world.
D. The last three years of ownership prior to a sale.
答案：The correct answer is: All of the choices are correct.
Periods of absence of up to three years may be exempt whatever the reason for the absence.
The last 36 months of ownership are always exempt.
Any period is exempt if the individual is required by his employment to live abroad.
A period of up to four years is exempt if the individual is required by his work to live elsewhere (eg somewhere else in the UK).
高顿网校温馨提醒
各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
