On Tue, 13 Nov 2012 09:18:34 -0000, "David WE Roberts"
wrote:

In either case the last three years of ownership did not count.

When I looked at this, it was 3 years, but not the last 3 years.
It was the first year and last 2 years, or the first two years
and last year, I forget which way around. Also, at the end of
the first year, you needed to inform the IR which is your main
residence, or they reserved the right to decide for you.

There was a notable exception - if you end up with 2 properties
due to marriage, then the CGT exempt period is only 6 months.

However, this was all before the CGT changes a few years ago,
and I don't know how much of it still stands today.

--
Andrew Gabriel
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