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28. Other than in circumstances which are exceptional having regard in particular to the quantity or value of the items concerned, nothing shall be included in the disposable capital of the individual in respect of—
(a)the household furniture and effects of the main or only dwelling house occupied by him;
(b)articles of personal clothing; and
(c)the tools and equipment of his trade, unless they form part of the plant or equipment of a business to which the provisions of regulation 29 apply.
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