Paragraph 8
(1)
An explanation of—
(a)
the design of the scheme;
(b)
the reasons why the trustees consider the design of the scheme to be sound and the evidence on which this consideration is based.
(2)
The evidence referred to in sub-paragraph (1)(b) must include the documents prepared by—
(a)
the scheme actuary for the purposes of regulation 10(3)(b);
(b)
the trustees for the purposes of regulation 10(3)(c).