Amendments to regulation 6E6
1
Regulation 6E (flexible apportionment arrangements)20 is amended as follows.
2
In paragraph (1) for “A flexible” substitute “Except in the case of a frozen scheme, a flexible”.
3
In paragraph (1)(b)—
a
at the end of sub-paragraph (i) insert “or”; and
b
at the end of sub-paragraph (ii) for “applied; or” substitute “applied.”.
4
Omit paragraph (1)(b)(iii) and 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.