Contributions by employers
31. Different rates of contributions by an employer according to the age of the workers in respect of whom the contributions are made where the aim in setting the different rates is—
(a)to equalise the amount of benefit to which workers of different ages who are otherwise in a comparable situation will become entitled under their personal pension schemes, or
(b)to make the amount of benefit to which such workers will become entitled under their personal pension schemes more nearly equal.