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.