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Amendment of regulation 6E

6.  In regulation 6E(1) (flexible apportionment arrangements)—

(a)in paragraph (1)—

(i)for “A flexible” substitute “Except in the case of a frozen scheme, a flexible”;

(ii)in sub-paragraph (b)—

(aa)in head (i) for “met;” substitute “met, or”;

(bb)in head (ii) for “applied, or” substitute “applied.”;

(cc)omit head (iii);

(b)after paragraph (1) insert—

(1A) Where the scheme is a frozen scheme, the flexible apportionment arrangement takes effect on the date on which the conditions in paragraph (2) are met..

(1)

Regulation 6E was inserted by regulation 10 of S.R. 2012 No. 1