Paragraph 4

Section 178 (cancellation of registration) shall be amended as follows.

In subsection (1) for the words “subsection (5)” there shall besubstituted the words “subsections (5) and (5A)”.

After subsection (3) there shall be inserted—

“(3A)

Where the terms of a registered scheme have been altered, then, subjectto section 177B(2), the Board may cancel the registration of the scheme witheffect from the beginning of the profit period during which the alterationtook effect or with effect from the beginning of any later profit period.

(3B)

If after an alteration of the terms of a scheme has been registered undersection 177B it appears to the Board—

(a)

that the application for registration of the alteration did not complywith the requirements of subsection (4) of that section, or

(b)

that the declaration referred to in subsection (4)(c) of that section wasfalse,

the Board may cancel the registration of the scheme with effect from thebeginning of the profit period during which the alteration took effect or witheffect from the beginning of any later profit period.”

After subsection (5) there shall be inserted—

“(5A)

Where—

(a)

the scheme employer has died, and

(b)

his personal representatives by notice request the Board to cancel theregistration of the scheme with effect from the date of death,

then, if the notice is given before the end of the period of one monthbeginning with the date of the grant of probate or letters of administrationor, in Scotland, confirmation of executors, the Board shall comply with therequest.”