SCHEDULES
SCHEDULE 10Capital to be disregarded
Business assets
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—
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.