(1) Regulations may provide that any provisions of this Act which are for the time being prescribed as relevant statutory requirements, shall not apply to schemes or trust RACs or trustees of schemes or of trust RACs with regard to individuals in respect of whom an undertaking makes or proposes to make contributions to the scheme or trust RAC concerned.
(2) Save where otherwise provided for by this Act, references in this Act and regulations made under this Act -
(a) to members, shall be read as including references to individuals in respect of whom an undertaking makes or proposes to make contributions to a scheme,
(b) to a scheme or schemes, shall be read as including references to a scheme which provides or is capable of providing benefits to the individuals referred to in paragraph (a) in another Member State, and
(c) to an employer, shall be read as including references to an undertaking with regard to any individuals in respect of whom an undertaking makes or proposes to make con
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