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5.—(1) A scheme made under this Part may be amended at any time but may only be revoked with effect from the beginning of a year.
(2) Where an amendment is to be made which relates to an allowance payable for the year in which the amendment is made, the scheme shall provide—
(a)if the amendment affects such an allowance as is mentioned in regulation 6 or 7, that in relation to each of the periods—
(i)beginning with 1st April in that year and ending with the day before that on which the first amendment in that year takes effect; or
(ii)beginning with the day on which an amendment takes effect and ending with the day before that on which the next amendment takes effect, or (if none) with 31st March in that year,
the entitlement to such an allowance shall be to payment of such part of the amount of the allowance under the scheme as it has effect during the relevant period as bears to the whole the same proportion as the number of days in the period bears to the number of days in the year;
(b)if the amendment relates to such an allowance as is mentioned in regulation 8, that the entitlement to such an allowance shall be to payment of the amount of the allowance under the scheme as it has effect when the duty is carried out.
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