So I've given you the example of someone who has to access medical treatment. Let me give you some other examples of circumstances in which people who only have one property—let's remember here, in this circumstance this is someone who owns one family home but for some reason is having to live somewhere else for a period of time, could only be for 13 months; might only be for a year and a half—and they, during that period, choose to either rent another place, or perhaps stay with friends, but in any circumstance, that would then mean they become subject to your capital gains tax. 