Paragraph 5 I1

(1)

The appropriate national authority may modify a transfer scheme after it takes effect by giving notice to the transferor and the transferee.

(2)

The appropriate national authority may modify a scheme under sub-paragraph (1) only with the consent of the transferor and the transferee.

(3)

A scheme modified under sub-paragraph (1) is to be treated for all purposes as having come into force at the time specified under paragraph 2.

Annotations