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8.—(1) An order under Article 7 appointing a trustee may provide that an amount equal to the amount (if any) to which paragraph applies is to be treated for all purposes as a debt due from the employer to the trustees.
(2) This paragraph applies to any amount which has been paid to the trustee so appointed out of the resources of the scheme and has not been reimbursed by the employer.
(3) Subject to paragraph (4), a trustee appointed under Article 7 shall, unless he is the independent trustee and Article 22 applies in relation to the scheme, have the same powers and duties as the other trustees.
(4) An order under Article 7 may make provision—
(a)for restricting the powers or duties of a trustee so appointed, or
(b)for powers or duties to be exercisable by a trustee so appointed to the exclusion of other trustees.
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