Where an occupational pension scheme in relation to which there is more than one employer1 is divided into two or more sections and the provisions of the scheme are such that:
(1) different sections of the scheme apply to different employers or groups of employers (whether or not more than one section applies to any particular employer or groups including any particular employer);
(2) contributions payable to the scheme by an employer, or by a member in employment under that employer, are allocated to that employer's section (or, if more than one section applies to the employer, to the
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