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The Financing-Arrangement-Funded Transfers to Shareholders Regulations 2008
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Cases involving more than one section 83YC(3) amount
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14.—(1) This regulation applies if—
(a)there has been more than one section 83YC(3) amount for a period of account (or for more than one period of account),
(b)that period of account is (or those periods of account are) earlier than the section 83YD(2) period of account, and
(c)regulation 9 does not apply.
(2) The insurance company may claim that the section 83YD(2) amount is such a fraction of the amount determined under section 83YD(4) of the Finance Act 1989 as is just and reasonable in the circumstances.
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