26. Business assets
If you are self-employed, any assets used wholly or mainly for your business are disregarded. If you have stopped such work in the past six months (or longer if the DWP considers it reasonable in the circumstances), the assets can be disregarded if:
■you are taking reasonable steps to sell them; or
■you have stopped work because of incapacity and can reasonably be expected to restart when you recover.
& , paras 7 & 8