F1SR 2003/520
2. Every occupational pension scheme shall be treated as including a provision ("the non-discrimination rule") containing a requirement that the trustees or managers of the scheme refrain from doing any act which is unlawful by virtue of Article 25A.N.I.
3. The other provisions of the scheme are to have effect subject to the non-discrimination rule.N.I.
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.
5. Alterations made by a resolution such as is referred to in paragraph 4 may have effect in relation to a period before the alterations are made (but may not have effect in relation to any time before 10th December 2003).]N.I.