31(1)Subject to sub-paragraphs (2) to (4) below, this Part of this Scheduleapplies in relation to any retirement benefits scheme which was approved bythe Board before the day on which this Act is passed and which makes provisionfor the payment by an employee of voluntary contributions.U.K.
(2)Paragraph 32 below only applies where—
(a)the provision for the payment of voluntary contributions is freestanding,and
(b)the scheme is not one to which contributions are made by any employer ofthe employee.
(3)The Board may by regulations provide that, in circumstances prescribed inthe regulations, this Part of this Schedule or any provision of it shall notapply or shall apply with such modifications as may be so prescribed.
(4)Regulations under sub-paragraph (3) above—
(a)may include provision authorising the Board to direct that this Part ofthis Schedule or any provision of it shall not apply in any particular casewhere in the opinion of the Board the facts are such that its applicationwould not be appropriate;
(b)may make such supplementary provision as appears to the Board to benecessary or expedient.