1. The effective date of the business plan.
2. The period to which the business plan relates, to be no less than 3 years and no more than 5 years starting with the effective date (the “plan period”).
3. In each case where this Schedule or a Code requires estimates to be provided in connection with the business plan—
(a)the assumptions used in reaching those estimates, and
(b)the circumstances in which, and the extent to which, the scheme’s actual costs, income and size may vary from the estimates.
4. The name of the person who prepared the business plan.
5. A statement, signed by the trustees, each scheme funder and, if different, the scheme strategist, confirming—
(a)that each scheme funder considers (or, in the absence of a scheme funder, the trustees consider) the business plan to give a true and fair representation of the matters to which it relates, and
(b)that the business plan, and any revisions to it, have been approved by the trustees, each scheme funder and, if different, the scheme strategist,
but this paragraph does not apply to scheme funders of schemes to which regulation 28(1) applies.