5.—(1) This paragraph applies in any case where a scheme which applies to members in employment in the United Kingdom and members in employment outside the United Kingdom does not fall within paragraph 4 and part of the scheme is approved under section 590 or 591 of the Taxes Act 1988 by virtue of section 611(3) of that Act.
(2) Where this paragraph applies—
(a)Articles 56 to 60 and these Regulations shall apply as if the approved and unapproved parts of the scheme were separate schemes, and
(b)the references to the scheme in the forms set out in Part II of Schedules 1, 2 and 3 and in Schedule 6 may be modified appropriately.