8.The provisions of this Regulation cease to apply in respect of a pension plan on the earlier of the following dates:
(1) the date of the first actuarial valuation showing that the plan is solvent;
(2) the date fixed in a writing giving instructions to terminate their application on a given date. That date must fall on the date on which a fiscal year of the plan ends. The instructions must be given by one of the parties designated under section 2;
(3) the end date of the plan’s first fiscal year beginning after 31 December 2014.