1. This Directive shall apply to institutions for occupational retirement provision. Where, in accordance with national law, institutions for occupational retirement provision do not have legal personality, Member States shall apply this Directive either to those institutions or, subject to paragraph 2, to those authorised entities responsible for managing them and acting on their behalf.
2. This Directive shall not apply to:
(a) institutions managing social-security schemes which are covered by Regulation (EEC) No 1408/71 [Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social-security schemes to employed persons, to selfemployed persons and to members of their families moving within the Community (OJ L 149, 5.7.1971, p. 2). Regulation as last amended by Regulation (EC) No 1386/2001 of the European Parliament and of the Council (OJ L 187, 10.7.2001, p. 1] and Regulation (EEC) No 574/72;
(b) institutions which are covered by Directives 73/239/EEC [First C