Notice under section 1(10) of the Act
13.—(1) A notice under section 1(10) of the Act (notice cancelling a notice given under section 1(9), in this regulation called “the relevant section 1(9) notice”) shall be given in writing and in such form as the Secretary of State may in his discretion accept.
(2) The date specified in a notice under section 1(10) as the date from which the scheme is to cease to be the earner’s chosen scheme shall be 6th April in the tax year in which the Secretary of State receives the notice or 6th April in the next tax year, so however that if the notice is given by the earner and not by the trustees or managers of the scheme the date shall be at least a year later than the date specified in the relevant section 1(9) notice.