The Telegraph article and the provision mentioned there does actually only apply to England. It is (2B) and it's incredibly loose—it just says you need to intend to let it for 140 days. In Wales, at least, we then say, 'And you have to have done so—had it available for the last year—and you then actually have to do it for the 70 days.' So, it's better than the English liberalisation, but still I think the HMRC 2010 105 would be a much better and more sensible cut-off.