(1)Regulations may require the trustees or managers of a pension scheme to prepare a statement of their investment strategy in connection with any collective benefit investments.
(2)The regulations may, in particular, make provision about—
(a)the content of the statement;
(b)reviewing and revising the statement.
(3)The regulations may, in particular—
(a)make provision corresponding or similar to any provision made by section 35 of the Pensions Act 1995 (investment principles for occupational trust-based schemes);
(b)disapply that section in relation to any investments to which the regulations apply.