(1) Regulations may prescribe—
(a) matters to be taken into account in deciding whether it is reasonable for A to take a step for the purposes of a prescribed provision of an applicable Schedule;
(b) descriptions of persons to whom the first, second or third requirement does not apply.
(2) Regulations may make provision as to—
(a) circumstances in which it is, or in which it is not, reasonable for a person of a prescribed description to have to take steps of a prescribed description;
(b) what is, or what is not, a provision, criterion or practice;
(c) things which are, or
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