32.—(1) A scheme must make provision in respect of the classes of persons referred to in regulations 22 and 23 (classes A and B).
(2) Schedules 1 to 5, which contain matters that must be included in a scheme in respect of those classes of person, have effect.
(3) For the purposes of this regulation, the provisions in paragraph 33 of Schedule 1 (duration of extended reduction period) are minimum requirements.