Exclusions from disposable capitalE+W
This section has no associated Explanatory Memorandum
34. Other than in circumstances which are exceptional having regard in particular to the quantity or value of the items concerned, nothing may be included in the disposable capital of the individual in respect of—
(a)the household furniture and effects of the main or only dwelling occupied by the individual;
(b)articles of personal clothing; and
(c)the implements of the trade of the individual, unless they form part of the plant or equipment of a business to which the provisions of regulation 36 apply.