147Termination of scheme—regulations

#### 147 Termination of scheme—regulations 147 Termination of scheme—regulations > > (1) On termination of the scheme under clause 145 or 146, regulations may be made about the effect of the termination on rights conferred or obligations imposed under this Part. > > > (2) Without limiting subclause (1), the regulations may— > > > > > (a) prohibit scheme participants from carrying forward a shortfall, or part of a shortfall, for a year to the following year, and > > > > > (b) specify other conditions that must be complied with following the termination.