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23. Trustees must in each scheme year, including the first scheme year in respect of which the requirements of this Part apply and, where applicable, in a first scheme year of re-application—
(a)measure, as far as they are able, the performance of the scheme against the target they have set in accordance with paragraph 22 or 24; and
(b)taking into account that performance, determine whether the target should be retained or replaced.
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