SCHEDULE 5INCOME FROM CAPITAL

PART IIcapital disregarded only for the purposes of determining deemed income

I127

The dwelling together with any garage, garden and outbuildings, normally occupied by the claimant as his home, together with –

a

any agricultural land adjoining that dwelling, and

b

any land not adjoining that dwelling which it is impracticable or unreasonable to sell separately,

but only one dwelling shall be disregarded under this paragraph.