Paragraph 5
The property, rights and liabilities for whose transfer a scheme may provide include (in particular)—
(a)
rights and liabilities relating to contracts of employment;
(b)
property, rights and liabilities that would not otherwise be capable of being transferred or assigned by the transferor;
(c)
property acquired after the making of the scheme and rights and liabilities arising after the making of the scheme;
(d)
rights and liabilities under an enactment.