6.—(1) Regulation 6E (flexible apportionment arrangements)(1) 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.”.
Regulation 6E was inserted by S.I. 2011/2973.