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8.—(1) The assumptions are—
(a)where the calculation relates to the rights of a non-contributing member, that no contributions will be made to the scheme by the member, or on the member’s behalf, after the illustration date, or
(b)in any other case, that until the member’s retirement date—
(i)contributions to the scheme will be made by the member or on the member’s behalf, and
(ii)the scheme will maintain its tax registration under section 153 of the Finance Act 2004 (registration of pension schemes).
(2) In this paragraph “non-contributing member” means a member in respect of whom no further contributions to the scheme are due or expected after the illustration date.
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