Limiting CGT on 2 properties

[Angie in Hemel]

Hi! Hope you can help my CGT quandry!

I have two properties.

Property A has been our PPR since 1996.
Property B we bought in September 2002 to be our new home, awaiting job moves and selling property A. We were at Property B most of the time. In March 2003 job changes meant we had to move back to property A again. We did not reallocate our PPR in this time, it had stayed as Property A as it has done since 1996.

Whilst sorting out our job moves, we had to let Property B as a holiday let to cover mortgage payments (otherwise we would have had to sell up). However, we are now finally able to move into Property B permanently. My question is as follows:

1. Can I inform the IR that property B was my PPR since Sept 2002 (as I have 2 years to tell them from date of purchase).

2. I would then sell property A which I could do without any CGT liability as it has been my PPR from June 96 until I move out - is it correct I would not have to pay any CGT on this property on any rise in value from when I move out (probably around July 04) to when I finally sell it (as long as that was within 3 years of moving out?)

3. If I did sell Property B at some point in future, is it correct that as the IR would have it as my PPR from day one (Sept 2002), there would be no CGT to pay?

Hope you can help! Great site by the way!
Thanks, Angie.