9E+W+SThe 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 [F1the Secretary of State] 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 [F1the Secretary of State];
(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.
Textual Amendments
F1Words in Sch. 1 para. 9 substituted (1.6.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 48(2); S.I. 1999/1510, art. 2(g)(v)