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Memorandwm Esboniadol
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—U.K.
(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 reengaged on recovery.