159.—(1) The Board must consult such persons as it considers appropriate in the prescribed manner before making a determination under Article 158(5) in respect of a financial year if—
(a)that year is the first financial year for which the Board is required to impose levies under Article 158,
(b)any of the proposed levy factors or levy rates is different, or applies to a different description of scheme, from the levy factors and levy rates in respect of the pension protection levies imposed in the previous financial year, or
(c)no consultation has been required under this paragraph in relation to the pension protection levies imposed for either of the previous two financial years.
(2) The Board must publish details of any determination under Article 158(5) in the prescribed manner.