Enterprenuers' Relief - when does 2 year period start from

[skray]

Hi
I used to work as a contractor (software developer) through my limited company. I finished my last contract in Dec 2018, and have now joined a firm on full time basis also as a software developer since May 2019. I did not work between January and April. I am also not drawing any salary or dividend from my limited company.

1)If I liquidate my company will I be eligible for Enterprenuers' Relief, or the fact that I am working full time in the same profession would make me ineligible (my current employer has never been my client before)
2)I am aware a new law has been passed that forbids a contractor to return to contracting for a period of 2 years (Phoenixing - else ER would be lost). When does this 2 year waiting period start counting from - is it from cessation of contracting (which in my case is Dec 2018) or from date of liquidation (which has not happened yet). And does it matter if I draw salary/dividend from my Limited Company.
3)Is there any risk in leaving my company active for an indefinite period but not use it otherwise - e.g. until I retire, just in case?

Regards