(1) In respect of any calculation made for the purposes of this Part, the resources of a relevant scheme on any date to which such calculation relates shall exclude resources or investments within a prescribed class or type or in excess of a prescribed percentage.
(2) The Minister may make regulations requiring the trustees of a relevant scheme to comply with any applicable guidance issued by any person (including the Board or the Minister) and specified in the regulations in relation to determining whether or not resources or investments shall be included for the purposes of any calculation made for the purposes of this Part.