Would it make sense to leave a rental empty for 2 years to avoid the RPZ rent limits?

You've just given me a great idea. I've just sold at actual market value as it's going to be owner occupiers. But I've another I'm holding onto for the 2 years empty. What I'll do then is rent over the market rent, and give the tenants cash back, to actual market rent, and keep my official rent artificially high. I wonder is there anything in the legislation to stop me doing that. The problem then would be the tax. I'll have to think about this some more. Never again will I leave tenants without increasing constantly.
 
My understanding was that you couldn't increase by inflation, that they moved to that, inflation went high, and then they restricted the inflation rate too. I see they made it only 2 months rent upfront as deposit, plus one month in advance. But as far as I'm aware students have to pay 6 months, as in pay from Sep to Dec, and pay Jan to May.
 
You might need to factor in a) what current govt might do over next 12-18 months and b) what the next govt is going to do after that.