[F13.—(1) A departure direction may be given if—N.I.
(a)before 5th April 1993—
(i)a court order of a prescribed kind was in force with respect to the absent parent and either the person with care with respect to whom the current assessment was made or the child, or any of the children, with respect to whom that assessment was made; or
(ii)an agreement of a prescribed kind between the absent parent and any of those persons was in force;
(b)in consequence of one or more transfers of property of a prescribed kind—
(i)the amount payable by the absent parent by way of maintenance was less then would have been the case had that transfer or those transfers not been made; or
(ii)no amount was payable by the absent parent by way of maintenance; and
(c)the effect of that transfer, or those transfers, is not properly reflected in the current assessment.
(2) For the purposes of sub-paragraph (1)(b), “maintenance” means periodical payments of maintenance made (otherwise than under this Order) with respect to the child, or any of the children, with respect to whom the current assessment was made.
(3) For the purposes of sub-paragraph (1)(c), the question whether the effect of one or more transfers of property is properly reflected in the current assessment shall be determined in accordance with regulations made by the Department.]