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[F1 PART   3A E+W+SDeduction Orders

CHAPTER 3E+W+SLump Sum Deduction Orders

Meaning of “the relevant time”E+W+S

25W.   For the purposes of the meaning of “the relevant time” in section 32H(6) of the Act the prescribed circumstances are that—

(a) unless to paragraph (b) applies, 6 months have passed beginning on the day the order under section 32F of the Act was served on the deposit-taker; or

(b)where an appeal is brought by virtue of regulation 25AB(1)(d), 1 month has passed beginning on—

(i)the day proceedings on the appeal (including any further appeal) concluded, or

(ii)the end of any period during which a further appeal may ordinarily be brought,

whichever is the later.]