Template:M comp disc EUA Annex (d)(iv)
Section (d)(iv), about Abandonment of Scheme, similarly, weirdly, plumps for the just a dream scenario. You would think a Forward seller, whether outright or of an option, who thought she had got those confounded Allowances off her desk, might be dismayed to find them right back on there at just the point where they became utterly valueless.