The scheme manager must in respect of each of its financial years prepare an annual plan.
The plan must be prepared before the start of the financial year.
An annual plan in respect of a financial year must make provision about the use of the resources of the scheme manager.
The plan may include material relating to periods longer than the financial year in question.
Before preparing an annual plan, the scheme manager must consult such persons (if any) as the scheme manager considers appropriate.
The scheme manager must publish each annual plan in the way it considers appropriate.