If it appears to the Director that the legal person or any person whose resources are to be treated as the legal person's resources in accordance with regulation 16 has, with intent to reduce the amount of its financial resources, whether for the purpose of making the legal person eligible for civil or criminal legal aid, reducing its liability (where applicable) to pay a contribution, or otherwise—
directly or indirectly deprived themselves of any resources;
transferred any resources to another person; or
in relation to civil legal aid, converted any part of their resources into resources which under Part 2 of these Regulations are to be wholly or partly disregarded,
those resources must be treated as part of the resources of the legal person or as not so converted as the case may be.