Amendment of regulation 6E6.

In regulation 6E19 (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.”.