This section applies if the trustees or managers of an occupational pension scheme do not have power to make sex equality alterations to the scheme.
This section also applies if the trustees or managers of an occupational pension scheme have power to make sex equality alterations to the scheme but the procedure for doing so—
is liable to be unduly complex or protracted, or
involves obtaining consents which cannot be obtained or which can be obtained only with undue delay or difficulty.
The trustees or managers may by resolution make sex equality alterations to the scheme.
Sex equality alterations may have effect in relation to a period before the date on which they are made.
Sex equality alterations to an occupational pension scheme are such alterations to the scheme as may be required to secure conformity with a sex equality rule.