- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
9.—(1) Amend paragraph 12 as follows.
(2) In sub-paragraph (1)—
(a)after paragraph (b) insert—
“(bb)designated (see sub-paragraph (13));”
(b)after paragraph (c) insert—
“(cc)hedging relationship between a relevant contract and an asset, in the case of any company (see sub-paragraph (14));”
(c)after paragraph (d) insert—
“(dd)Integrated Prudential Sourcebook (see sub-paragraph (15));
(de)long-term insurance fund (see sub-paragraph (16));”.
(3) At the end add—
“(13) “Designated” has the same meaning as for accounting purposes.
(14) A company has a hedging relationship between a relevant contract on the one hand (“the hedging instrument”) and an asset on the other (“the hedged item”) if and to the extent that—
(a)the hedging instrument and the hedged item are designated by the company as a hedge; or
(b)in any other case the hedging instrument is intended to act as a hedge of the exposure to changes in fair value of a hedged item which is a recognised asset or an identified portion of such an asset that is attributable to a particular risk and could affect profit or loss of the company.
(15) “Integrated Prudential Sourcebook” means the Integrated Prudential Sourcebook made by the Financial Services Authority under the Financial Services and Markets Act 2000(1).
(16) “Long-term insurance fund” has the meaning given in section 431(2) of the Taxes Act 1988.”.
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