I am studying to resit the ACCA's F6 UK Taxation exam. The June sitting will use the Finance Act 2016, but I didn't buy the latest text book. I thought with the latest Finance Act 2016 summary published by ACCA together with the latest exercise booklet, it should be enough. If it is not covered by Finance Act 2016 summary, I then check the old text book based on 2015 tax, figuring principles should remain more or less the same.
However, I come across this question on chargeable gains calculation re the deemed occupation on principal private residence. In the old text book, it says any period working overseas deployed by employer is qualified for deemed occupation; but in the latest exercise test booklet, the tutorial says any deemed occupation will not be treated as such if it is not preceded and followed by a period of actual occupation.
This leads to my confusion. Is the latest Finance Act 2016 changed this criteria, or the tutorial in the test booklet is wrong?