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9. Where it appears to the assessment officer that the person concerned has with intent to reduce the amount of his disposable income or disposable capital–
(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 and, for this purpose, resources which are to be wholly or partly disregarded shall include the repayment of money borrowed on the security of a dwelling.
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