6. In regulation 12 of the Appropriate Schemes Regulations (notices to the Secretary of State by an earner and trustees or managers)—
(a)for paragraph (2) there shall be substituted the following paragraph—
“(2) Subject to paragraph (3), the date specified in a notice under section 44(1) of the Act as the date from which the scheme is to be the earner’s chosen scheme shall, subject to paragraph (2A), be 6th April in that or the next tax year.”;
(b)for paragraph (2A) there shall be substituted the following paragraph—
“(2A) Where notice is given by 17th May in a tax year it may specify 6th April in the preceding tax year.”.