This section has no associated Explanatory Notes
15—(1) This paragraph applies in relation to an eligible scheme that is being wound up if the winding up began (or is treated as having begun) before the commencement date.N.I.
Commencement Information
I1Sch. 20 para. 15 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)