62Non-discrimination alterationsE+W+S
(1)This section applies if the trustees or managers of an occupational pension scheme do not have power to make non-discrimination alterations to the scheme.
(2)This section also applies if the trustees or managers of an occupational pension scheme have power to make non-discrimination alterations to the scheme but the procedure for doing so—
(a)is liable to be unduly complex or protracted, or
(b)involves obtaining consents which cannot be obtained or which can be obtained only with undue delay or difficulty.
(3)The trustees or managers may by resolution make non-discrimination alterations to the scheme.
(4)Non-discrimination alterations may have effect in relation to a period before the date on which they are made.
(5)Non-discrimination alterations to an occupational pension scheme are such alterations to the scheme as may be required for the provisions of the scheme to have the effect that they have in consequence of section 61(3).