46. For the purposes of a complete actuarial valuation undertaken after 30 December 2008 but prior to 31 December 2011, the second paragraph of section 15 is replaced by the following:
“If there is a balance of actuarial gains after the transfer provided for in the first paragraph and the balance exceeds the value of the amortization payments that would remain to be paid in relation to the technical actuarial deficiency determined during a complete actuarial valuation of the plan undertaken after 30 December 2008, the surplus may be used to reduce, in the following order, the amortization payments remaining to be paid in relation to:
(1) any technical actuarial deficiency determined prior to 31 December 2008 other than a technical actuarial deficiency referred to in subparagraph 2;
(2) concurrently, any technical actuarial deficiency referred to in subparagraph 1 or 2 of the second paragraph of section 44;
(3) any improvement unfunded actuarial deficiency.”.