F1SR 2003/520
4. The trustees or managers of an occupational pension scheme may—N.I.
(a)if they do not (apart from this paragraph) have power to make such alterations to the scheme as may be required to secure conformity with the non-discrimination rule; or
(b)if they have such power but the procedure for doing so:—
(i)is liable to be unduly complex or protracted; or
(ii)involves the obtaining of consents which cannot be obtained, or can only be obtained with undue delay or difficulty;
by resolution make such alterations to the scheme.]