"Uppskov" when a foreigner is living in Sweden and selling an apartment in Finland + moving back to Finland

Dear

Please excuse me for writing in English - I do read Swedish, it is just that the writing is not too good at the moment.

The question:

I moved to Sweden in June 2009 together with my wife. 2 months after our move to Sweden my wife sold her apartment in Finland with a capital gain of a little less than SEK 300.000. We used this wholly to finance the purchase of a new apartment in Finland. Therefore, we understand that we can apply for "uppskov", postponement for paying the capital gains tax of 22%.

Let's assume we do apply for the "uppskov" now (January 2010) but move permanently back to Finland at the end of 2010. Furthermore, assume that we sell our new apartment in Finland after a few years of residency in Finland. Is it then possible to be completely relieved of paying the capital gains tax for which the "uppskov" was given, assuming that we live permanently in Finland and have not ties to Sweden?

Kind regards