17(1)If—U.K.
(a)before the end of the period of 3 years beginning with the time specified under paragraph 6(1), the transferor and transferee agree in writing that the scheme is to be treated as having come into force at that time with such modifications as are specified in the agreement, and
(b)the Secretary of State, with the consent of the Treasury, approves the agreement,
the scheme as modified is to be treated for all purposes as having come into force at that time.
(2)An agreement under this paragraph may, in connection with giving effect to modifications to the scheme—
(a)contain incidental, supplementary, consequential, transitional, transitory or saving provision, and
(b)make different provision for different cases or circumstances.
Commencement Information
I1Sch. 1 para. 17 in force at 1.10.2011 by S.I. 2011/2329, art. 3