Pensions - The Pensions (Superannuation Funds and Retirement Schemes) Act, 2006 – Section 27(2)(b) – Section 27(4) – Whether requirement of 90 days’ notice of an intention to wind up is mandatory – Whether failure to give 90 days’ notice renders notification void – Whether regulator’s jurisdiction to give approval affected – Whether notice may be varied or time within which to consider extended – Whether declaration should have a prospective effect.