7. In section 173 of the Pension Schemes Act (managers of schemes)—N.I.
(a)for provide who is to be treated there shall be substituted “provide—
(a)who is to be treated” ; and
(b)at the end there shall be added—
“or
(b)who is be treated as a trustee of a scheme for the purposes of Chapter I of Part IV, Chapter I of Part IVA, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections 149(2), 154(1) to (5), 158, 159 and 171.” .