21.—(1) For the purposes of paragraphs 3(1)(a) and 4(1)(a) of Schedule 4B to the Order—
(a)a court order means an order made—
(i)under one or more of the statutory provisions listed in or prescribed under Article 10(11) of the Order, and
(ii)in connection with the transfer of property of a kind defined in paragraph (2);
(b)an agreement means a written agreement made in connection with the transfer of property of a kind defined in paragraph (2).
(2) Subject to paragraphs (3) to (5), for the purposes of paragraphs 3(1)(b) and 4(1)(b) of Schedule 4B to the Order, a transfer of property is a transfer by the absent parent of his beneficial interest in any asset to the person with care, to a child in respect of whom the current assessment was made, or to trustees where the object or one of the objects of the trust is the provision of maintenance.
(3) Where a transfer of property would not originally have fallen within paragraph (2) but the Department is satisfied that some or all of the amount of that property transferred was subsequently transferred to the person currently with care of a child in respect of whom the current assessment was made, the transfer of that property to the person currently with care shall count as a transfer of property for the purposes of paragraphs 3(1)(b) and 4(1)(b) of Schedule 4B to the Order.
(4) Where, if the Order had been in operation at the time a transfer of property falling within paragraph (2) was made, the person who, at the time the application is made is the person with care would have been the absent parent and the person who, at the time the application is made is the absent parent would have been the person with care, that transfer shall not count as a transfer of property for the purposes of this regulation.
(5) For the purposes of paragraph 3(3) of Schedule 4B to the Order, the effect of a transfer of property is properly reflected in the current assessment if—
(a)the amount of child support maintenance payable under any fresh maintenance assessment which would be made in consequence of a departure direction differs from the amount of child support maintenance payable under that current assessment by less than £1·00; or
(b)the transfer referred to in paragraph (2) was for a specified period only and that period ended before the effective date of any departure direction which would otherwise have been given.