- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
22This Part of this Schedule has effect with respect to premiums trust funds, within the meaning of Schedule 16 to the [1973 c. 51.] Finance Act 1973 (underwriters), and any reference in paragraph 23 below to a fund is a reference to such a premiums trust fund.
23(1)Subject to the following provisions of this paragraph, the enactments relating to indexation shall apply with any necessary modifications in relation to assets forming part of a fund as they apply in relation to other assets.
(2)In this paragraph " the enactments relating to indexation" means—
(a)sections 86 to 88 of and Schedule 13 to the [1982 c. 39.] Finance Act 1982; and
(b)section 68 of this Act and Parts I to III of this Schedule.
(3)For the purposes of the application of the enactments relating to indexation in accordance with sub-paragraph (1) above, it shall be assumed—
(a)that assets forming part of a fund are disposed of and immediately reacquired on the last day of each accounting period; and
(b)that the indexation allowance computed for that accounting period is allocated to the corresponding underwriting year in the same proportion as the gains or losses referred to in paragraph 6(2) of the said Schedule 16.
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