27. Subject to paragraphs 28 to 30, where the child support officer is satisified that, otherwise than in the circumstances set out in paragraph 26, a person has intentionally deprived himself of—
(a)any income or capital which would otherwise be a source of income;
(b)any income or capital which it would be reasonable to expect would be secured by him,
with a view to reducing the amount of his assessable income, his net income shall include the amount estimated by a child support officer as representing the income which that person would have had if he had not deprived himself of or failed to secure that income, or as the case may be, that capital.