Is it a simple case that if a business ceases (assuming the other criteria are met), you have 36 months in which to sell the business property for it to qualify for ER, and you can do whatever you like with that property following cessation and still qualify for ER? It seems so from the guidance I've just read.
However I would have sworn that there was a quirk added a year or so ago that meant that you would only get 12 months to sell the property instead of the 36 if some particular event happened. Something along the lines of if there was a change in use of the property following the cessation of the trade.
I'm probaly just losing the plot, but would appreciate it if someone could put me out of my misery and let me know if my confusion is credible, or just imagined.