Stephen Donnelly (Wicklow, Fianna Fail) | Oireachtas source

I seek clarification on section 28(1)(b), which inserts, "Where a person disposes of land or buildings to which this section applies during the period beginning 4 years after the date they were acquired and ending 7 years after that date, any gain on the disposal of such land or buildings shall not be a chargeable gain." Is it the case, therefore, that for 2018, if a person bought land or buildings between 2011 and 2014 and were to dispose of them in 2018, he or she would be CGT free? Does that window of three years roll on? For example, in 2019, does it apply to property bought between 2012 and 2015, etc.? Is it essentially a three-year rolling window?