Identifying assets
Working out which assets are available for the provision of which benefits
29. Regulations may make provision, in relation to a pension scheme under which any of the benefits that may be provided are collective benefits, about how to work out—
(a)which assets held by the scheme are held for the purposes of providing collective benefits;
(b)which assets held by the scheme are held for the purposes of providing which collective benefits;
(c)which assets held by the scheme are held for the purposes of providing any benefits other than collective benefits.