26 Non-scheme benefits

26  Non-scheme benefits

(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 to whom the scheme relates (including any to whom the scheme relates by virtue of section 25), and

(b)     persons to whom the scheme would have related but for

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