189. The 2000 amendments were within the amending power set out in the 1995 trust deed and in my view (which is explained in more detail below) did not result in monies being returned to an employer of the Scheme.

Another Straw Man.  The complainants did not claim that monies were returned to the employer.  They said that the effects were the same as returning money to the employer.  This matters because Parliament surely did not intend to allow something with the same effects in a context where the payment would not have been allowed.