4. In regulation 8 of the Occupational Pension Schemes (Winding Up Notices and Reports, etc.) Regulations (Northern Ireland) 2002(1) (reports to the Authority about winding up: time limits)—
(a)in paragraph (5) after “on or after 1st April 2003” insert “but before 1st October 2007”, and
(b)after paragraph (5) add—
“(6) In the case of a winding-up which begins on or after 1st October 2007, the first report to be made under Article 72A shall be made—
(a)after the end of the period of two years beginning with the day on which the winding up begins, and
(b)before the end of the period of three months beginning with the end of the period that applies under sub-paragraph (a).”.