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SCHEDULE V INCOME FROM CAPITAL

PART II[F1Capital disregarded only for the purposes of determining deemed income]

27.  The dwelling together with any garage, garden and outbuildings, normally occupied by the claimant as his home, including any premises not so occupied which it is impracticable or unreasonable to sell separately and in particular, in Scotland, any croft land on which the dwelling is situated; but only one dwelling shall be disregarded under this paragraph.