Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:5_3a
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 5 cl 3A
Character Range: 88194–88794

3A  For each step 3A amount (if any) under section 705‑93 (which is about pre‑joining time roll‑overs):                                                                   To adjust for certain roll‑overs before the joining time affecting deferred gains and losses
    (a) if the step 3A amount is a *deferred roll‑over loss—add to the result of step 3 (as affected by any previous application of this step) the step 3A amount; or
    (b) if the step 3A amount is a *deferred roll‑over gain—subtract from the result of step 3 (as affected by any previous application of this step) the step 3A amount