26. If it appears to the assessing authority that the individual or the individual’s partner has, with intent to reduce the amount of the individual’s resources, whether for the purpose of making the individual not liable to a contribution order or of reducing the amount of such an order—
(a)directly or indirectly deprived themselves of any resources or expectations;
(b)transferred any resources to another person; or
(c)converted any resources into resources which under these Regulations are to be wholly or partly disregarded,
the resources or expectations of which the individual or the individual’s partner has so deprived themselves, or which the individual or the individual’s partner has transferred or converted, are to be treated as part of the individual’s resources.