Just wanted to check I am understanding the last part correctly (transfer between spouses). In the example given the property was not lived in, they then moved in and then sold. Only the period from moving in to date of sale got PRR.
I assume then that if the position was the other way round, lived in by A as main res, moves out and rents, gets married, then transfers property to H/W. H/W "acquires" A's PRR for the initial period despite never having lived there. Am I understanding that correctly?