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.