Paragraph 26 F1
The information in the business plan must be correct as at the later of—
a date chosen by the scheme proprietor, but not earlier than six months before the date when the trustees of the scheme apply to the Pensions Regulator for authorisation,
where a business plan has been revised as a result of a review under section 14A(3), the date the review was completed,
where a business plan has been revised as a result of a significant change to the information included in it, the date on which the significant change occurred, and
where a business plan has been revised as a result of a triggering event reducing the value of the financial resources of the scheme, the earlier of—
one month after the date the triggering event occurred, and
such date as the Pensions Regulator may notify to the scheme proprietor for the purposes of this paragraph.