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14(1)A scheme under paragraph 12 may in particular—
(a)include any or all of the provisions specified in paragraphs 24 to 32, except for—
(i)the provision specified in paragraph 26(1), unless with the consent of the trustees of the Fund,
(ii)the provision specified in paragraph 31, unless with the consent of the trustees of the Fund, and
(iii)the provision specified in paragraph 29(2),
(b)make provision which has effect from a date earlier than the date the scheme is made,
(c)make provision in relation to service before the passing of this Act,
(d)make different provision in relation to different cases, circumstances or persons, and
(e)make such incidental, consequential and transitional provision (other than provision modifying an enactment or subordinate legislation) as the IPSA considers appropriate.
(2)In sub-paragraph (1)(e) the reference to subordinate legislation does not include a scheme under paragraph 12.
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