- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
16(1)Section 432B (apportionment of receipts brought into account) is amended as follows.
(2)In subsection (1)—
(a)for “432F” substitute “432G”, and
(b)for “any category of life assurance business” substitute “gross roll-up business”.
(3)In subsection (2), for “432F” substitute “432G”.
(4)In subsection (3)—
(a)for “Sections 432C and 432D apply” substitute “Section 432C applies”, and
(b)insert at the end “(and section 432G applies in either case)”.
(5)In subsection (4)—
(a)for “sections 432C and 432D” substitute “section 432C”,
(b)in paragraph (a), for “apply” substitute “applies”, and
(c)omit paragraph (b) and the word “and” before it.
(6)In subsection (5)—
(a)for the words from “any category” to the end of paragraph (b) substitute “gross roll-up business”, and
(b)omit “the relevant fraction of”.
(7)In subsection (6), for the words from “432D” to “annuity business” substitute “432C to gross roll-up business”.
(8)In subsection (7), omit “the relevant fraction of” (in both places).
(9)In subsection (8A), omit “the relevant fraction of”.
(10)In subsection (8C), omit “the relevant fraction of”.
(11)In subsection (9), omit the definitions of—
(a)“the relevant fraction”, and
(b)“the section 83 net amount”.
(12)In subsection (10)—
(a)in paragraphs (a) and (b), for “paragraph (a)(ii)” substitute “the definition of A, in paragraph (b)”, and
(b)for paragraph (c) substitute—
“(c)the substitution for the definitions of B and C of—
“B is the amount that would be given by A if A applied in relation to gross roll-up business; and
C is the amount that would be given by A if A applied in relation to PHI business.”.”
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