Paragraph 10

In regulation 5(15) of the Occupational Pension Schemes (Disclosure of Information) Regulations 1996 M1 (time when a scheme begins to be wound up for the purposes of regulation 5 of those Regulations) for the words “in accordance” onwards substitute—

“(a)

in a case where regulation 2 of the Occupational Pension Schemes (Winding Up) Regulations 1996 applies, in accordance with that regulation, and

(b)

in any other case, in accordance with section 124(3A) and (3B) of the 1995 Act (but subject to section 124(3C) and (3E)).”.