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.