Another dwelling house CAT exemption question

The Ghoul

Registered User
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I own a house (property A) but for family reasons I have been spending most of my time living with a relative in their house (property B) and believe that I could argue this as being my main residence. I will inherit property B when my relative passes away. My relative is aged over 65 but is not "infirm".

From
http://www.revenue.ie/en/tax/cat/leaflets/cat10.html

To claim dwelling house exemption
"The recipient must not, at the date of the gift/inheritance, be beneficially entitled to any other dwelling- house or to any interest in any other dwelling- house"

So I would need to sell property A to have any possibility to claim this relief. My question is really about timing. Taking the above quote but also the rest of the text at the above link into account, if I inherit property B would I have to sell property A
-at least 3 years before inheriting property B
-any time prior to the death on my relative
-any time prior to completion of probate

Thanks
 
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