(1)For the purposes of this Part, an occupational pension scheme is salary related if—
(a)the scheme is not a money purchase scheme, and
(b)the scheme does not fall within a prescribed class or description,
and “salary related trust scheme” is to be read accordingly.
(2)Regulations may apply this Part with prescribed modifications to occupational pension schemes—
(a)which are not money purchase schemes, but
(b)where some of the benefits that may be provided are money purchase benefits.
(3)Regulations may, in relation to occupational pension schemes, extend for the purposes of this Part the meaning of “employer” to include persons who have been the employer in relation to the scheme.
(4)For any of the purposes of this Part, regulations may in relation to occupational pension schemes—
(a)extend or restrict the meaning of “member”,
(b)determine who is to be treated as a prospective member, and
(c)determine the times at which a person is to be treated as becoming, or as ceasing to be, a member or prospective member.