Notice under section 1(9) of the Act
12.—(1) A notice under section 1(9) of the Act (notices to the Secretary of State by an earner and the trustees or managers of a scheme of willingness that that scheme should be his chosen scheme) shall be given in writing in such form as the Secretary of State may in his discretion accept.
(2) Subject to paragraph (3), the date specified in a notice under section 1(9) as the date from which the scheme is to be the earner’s chosen scheme shall be one of the following dates, selected by the persons who give the notice, namely—
(a)6th April in the tax year in which the Secretary of State receives the notice;
(b)6th April in the next tax year; and
(c)only in a case where the Secretary of State receives the notice before 6th April 1989, 6th April 1987.
(3) In a case where a scheme (“the first scheme”) was an earner’s chosen scheme on the date with effect from which the first scheme ceased to be an appropriate scheme, the date specified in a notice under section 1(9) as the date from which another scheme (“the second scheme”) is to be the earner’s chosen scheme may be the date with effect from which the first scheme ceased to be an appropriate scheme (whether or not that date is 6th April), if that date is not earlier than whichever is the earlier of—
(a)the date 6 months earlier than that on which the Secretary of State receives the notice; and
(b)6th April in the tax year in which the Secretary of State receives the notice.