This is the original version (as it was originally made).
1. In regulation 2 (commencement of winding up) for paragraph (1) there shall be substituted the following paragraph –
“(1) The time when a scheme begins to be wound up shall be determined for the purposes of these Regulations in accordance with this regulation –
(a)if, in accordance with Article 121(4) to (8), the scheme began to wind up before 6th April 2005; or
(b)if immediately before that date the scheme was treated by virtue of this regulation as having begun to be wound up for those purposes.
(1A) See Article 121(4) to (8) for the time when a scheme begins to wind up in any other case.”.
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