7. Assets which are used wholly or mainly for the purposes of a trade, profession or vocation which the person is carrying on.N.I.
8. Assets which were used wholly or mainly for a trade, profession or vocation that the person has ceased to carry on within the past 6 months if—N.I.
(a)the person is taking reasonable steps to dispose of those assets, or
(b)the person ceased to be engaged in carrying on the trade, profession or vocation because of incapacity and can reasonably expect to be re-engaged on recovery.