227 Schedule of contributions

227  Schedule of contributions

(1)     The trustees or managers must prepare, and from time to time review and if necessary revise, a schedule of contributions.

(2)     A “schedule of contributions” means a statement showing—

(a)     the rates of contributions payable towards the scheme by or on behalf of the employer and the active members of the scheme, and

(b)     the dates on or before which such contributions are to be paid.

(3)     Provision may be made by regulations—

(a)     as to the period within which, after the establishment of a scheme, a schedule of contributions must be prepared,

(b)     requiring the schedule of contributions to be reviewed, and if necessary revised, at such intervals, and on such occasions,

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