If the market value of the fund's in - house assets at the
end of a year of income exceeds the prescribed percentage of the base amount
in relation to the fund at that time, a trustee of the fund must not buy, or
enter into any contract to buy, on behalf of the fund any in - house assets
until the time when an actuary certifies that the market value of the
fund's in - house assets has ceased to exceed the prescribed percentage of
the base amount in relation to the fund.