Actuarial factors
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5(1)A difference as between men and women is permitted if it consists of applying to the calculation of the employer’s contributions to an occupational pension scheme actuarial factors which—
(a)differ for men and women, and
(b)are of such description as may be prescribed.
(2)A difference as between men and women is permitted if it consists of applying to the determination of benefits of such description as may be prescribed actuarial factors which differ for men and women.