1.—(1) This paragraph applies where a scheme which applies to members in employment in the United Kingdom and members in employment outside the United Kingdom is divided into 2 or more sections and the provisions of the scheme are such that—
(a)different sections of the scheme apply to members in employment in the United Kingdom and to members in employment outside the United Kingdom (“the United Kingdom section” and “the foreign section”),
(b)contributions payable to the scheme in respect of members are allocated to the section applying to that member’s employment,
(c)a specified part or proportion of the assets of the scheme is attributable to each section and cannot be used for the purposes of any other section,
(d)the United Kingdom section is approved and the foreign section is not approved.
(2) In sub-paragraph (1)(d) “approved” means approved or formerly approved under section 590 or 591 of the Taxes Act 1988.
(3) Where this paragraph applies, Article 75 and these Regulations shall apply as if each section of the scheme were a separate scheme, and the reference to the scheme in the form set out in Schedule 1 may be modified appropriately.