Regulation 146(1) The approved trustee or participating employer of an employer sponsored scheme may make an application to the Authority to give consent to the voluntary winding up of the scheme. (2) The application shall (a) be a in form prescribed by the Authority [sic]; (b) contain a statement specifying the reasons for the winding up of the scheme and the assets and liabilities of the scheme as at a date not earlier than four days before the application was made; and (c) be accompanied by a statutory declaration and a winding up proposal that complies with sub regulation (3) and (4).(3) The statutory declaration shall (a) be to the effect that, as a result of having conducted an inquiry into the affairs of the scheme, the approved trustee of the scheme is satisfied that all existing liabilities including obligations to scheme members can be met from the scheme assets; and(b) be signed (i) by at least two directors of the company if the trustee is or includes a company; or (ii) by at least two of those persons, one of who must be an independent trustee if the trustee consists wholly of individual persons. (4) The winding up proposal shall specify (a) whether or not there are any scheme assets and the arrangements made for the realization and disposal of the scheme assets; and (b) whether or not there are any members of the scheme and the arrangements made for the transfer of the accrued benefits of the members of the scheme to another registered scheme.