CGT - Elderly relative exemption

[s@axler.co.uk]

I know that for the main residence exemption there is a 36 month period of grace for disposal after a property has ceased to be a main residence. Does this 36 month period also apply when disposing of a property which has been occupied rent free by an elderly dependent relative?

[taxman]

I am no expert on this exemption as it only applies where a private residence was occupied by a dependent relative pre 6.04.1988. however the legislation doesn't include this 36 months, although if the house was also occupied by the owner then the main residence exemption will apply (inc last 36 months) if occupied during the residence of dependent relative.
hope this helps