問(wèn)題：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).