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12. If it appears to the Board that a person has, with intent to reduce his disposable income or disposable capital, whether for the purpose of making himself eligible for civil legal aid, reducing his liability to pay a contribution towards civil legal aid or otherwise–
(a)directly or indirectly deprived himself of any resources; or
(b)converted any part of his resources into resources which under these Regulations are to be wholly or partly disregarded or in respect of which nothing is to be included in determining the resources of that person,
the resources of which he has so deprived himself or which he has so converted shall be treated as part of his resources or as not so converted, as the case may be.
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