(1)The scheme manager or employer for a scheme under section 1 may make such payments as the scheme manager or employer considers appropriate towards the provision, otherwise than by virtue of the scheme, of pensions and other benefits to or in respect of—
(a)persons within the description of persons specified in section 1(2) for which the responsible authority may make the scheme, and
(b)any other persons to whom the scheme relates by virtue of section 25.
(2)Subsection (1) is subject to any provision made in the scheme regulations for the scheme that restricts or otherwise affects the power to make payments under that subsection.