(1) Section 47(1)(a) of the 1995 Act (for every occupational pension scheme there shall be an individual, or a firm, appointed by the trustees or managers as auditor) does not apply to -

(a) any occupational pension scheme in respect of which any Minister of the Crown has given a guarantee or made any other arrangements for the purpose of securing that the assets of the scheme are sufficient to meet its liabilities;

(b) the scheme established by the Salvation Army Act 1963 [1963 c.xxxii.];

(c) occupational pension schemes which provide relevant benefits but are neither approved schemes nor relevant statutory schemes;

(d) public service pension schemes -

(i) under the provisions of which there is no requirement for assets related to the intended rate or amount of benefit under the scheme to be set aside in advance (disregarding requirements relating to additional voluntary contributions); or

(ii) which are made under section 7 of the Superannuation Act 1972 (superannuation of persons employed in local government service etc.) [1972 c. 11.] or section 2 of the Parliamentary and other Pensions Act 1987 (power to provide for pensions for Members of the House of Commons etc.) [1987 c. 45.];