xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

ResourcesE+W+S

7.—(1) The resources of an entity shall constitute all those aspects of the entity that would be taken into account when arriving at the entity value.

(2) The resources of a person to whom regulation 11 applies shall constitute all that person's property.