298. Exclusions from the principle of equal treatment.

The use of actuarial factors varying according to sex in funded defined benefit occupational pension schemes1 does not fall within the scope of the principle of equal treatment2; nor do inequalities in the amounts of the capital benefits or substitute benefits whose value can be determined only on the basis of the arrangements chosen for funding the scheme3. In addition, where an occupational pension scheme does no more than provide the membership with the necessary arrangements for management, additional benefits stemming from contributions paid by employees on a purely voluntary basis are not covered4. The principle of equal treatment