25.5. The provisions of sections 25.1 to 25.4 cease to apply in respect of a pension plan on the earlier of the following dates:(1) the date fixed in a writing giving instructions to that effect and sent to the pension committee by the person or body empowered to amend the plan; that date must be the date on which a fiscal year of the plan ends;
(2) the date of the end of the plan’s first fiscal year beginning after 31 December 2011.