HC Deb 13 March 2001 vol 364 c934

Resolved, That—

  1. (1) Schedule 19 to the Finance Act 1999 shall be amended as follows.
  2. (2) In paragraph 2(4), after "6" there shall be inserted ", 6A".
  3. (3) In paragraph 4, at the end there shall be inserted—
(6) If a certificate is given in accordance with paragraph 6A(1)(c) in respect of a period which includes the relevant two-week period in the case of the unit in question in sub-paragraph (1), there shall be left out of account in applying this paragraph in relation to that unit—
  1. (a) any issue of a unit which is to be held within an individual pension account, and
  2. (b) any surrender of a unit which, immediately before the surrender, was held within an individual pension account.
(7) "Individual pension account" has the same meaning in sub-paragraph (6) as it has in paragraph 6A.". (4) After paragraph 6 there shall be inserted—