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Child Support Act 1991

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This is the original version (as it was originally enacted).

Regulations about income and capital

9The Secretary of State may by regulations provide that, in such circumstances and to such extent as may be prescribed—

(a)income of a child shall be treated as income of a parent of his;

(b)where the child support officer concerned is satisfied that a person has intentionally deprived himself of a source of income with a view to reducing the amount of his assessable income, his net income shall be taken to include income from that source of an amount estimated by the child support officer;

(c)a person is to be treated as possessing capital or income which he does not possess;

(d)capital or income which a person does possess is to be disregarded;

(e)income is to be treated as capital;

(f)capital is to be treated as income.

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