6. In regulation 12 of the Personal Pension Schemes (Appropriate Schemes) Regulations (Northern Ireland) 1988(1) (notice to the Department by an earner and the trustees or managers) for paragraphs (2) and (2A)(2) there shall be substituted the following paragraphs—
“(2) Subject to paragraph (3), the date specified in a notice under section 40(1) as the date from which the scheme is to be the earner’s chosen scheme shall, subject to paragraph (2A), be 6th April in that or the next tax year.
(2A) Where notice is given by 17th May in a tax year it may specify 6th April in the preceding tax year.”.
S.R. 1988 No. 34; relevant amending regulations are S.R. 1989 No. 105 and S.R. 1994 No. 300
Paragraph (2) was amended by, and paragraph (2A) was inserted by, S.R. 1989 No. 105