This section has no associated Policy Notes
9. Save in exceptional circumstances, nothing is to be included in the amount of capital of the person concerned in respect of—
(a)the household furniture and effects of the dwelling house occupied by that person;
(b)articles of personal clothing; and
(c)the personal tools and equipment of that person’s trade, not being part of the plant or equipment of a business to which the provisions of paragraph 5 of this Schedule apply.