Hi. Legislation is either badly drafted or too complex or incomplete and I was wondering if someone could help. A person disposes of his PPR 10 years ago and since then lives in parents' accommodation. Clearly if you look at the replacement of main residence rules, he has to pay the 3% surcharge because the disposal was more than 3 years before the purchase of the new main residence and he did not live in the old residence at any point within the 3 years before the purchase of the new dwelling. Note: the person has 2 BTL but he never lived in them. I believe that this doesnt fall within the replacement of main residence rules at all and that it should be treated as purchase of main residence (albeit not fist time purchase) and hence not be subject to the 3% additonal SDLT. Any ideas from others' experience would be highly appreciated and thanked for.