The following provisions1 apply where there is an assessment period2 in relation to an eligible scheme3. The winding up of the scheme must not begin during the assessment period4. During the assessment period, except in prescribed circumstances and subject to prescribed conditions: (1) no transfers of, or transfer payments in respect of, any member's rights under the scheme rules are to be made from the scheme; (2) no other steps may be taken to discharge any liability of the scheme to or in respect of a member5 of the scheme in respect of: (a) pensions or other benefits; or
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