59. The Respondents draw my attention to the wording of the 1997 deed and rules. They rely on the definition of Fund in the 1997 deed and in addition point out that under the M Plan rules if the entire value of a retirement account cannot be used, for example because provision of benefits would infringe Inland Revenue approval, the excess is retained within the Fund. They assert that the same is true of any excess remaining when a member who has left service with fewer than two years' service takes a refund of contribution. Further, they point out that if the funds in a retirement account are insufficient to pay benefits for spouses and children, the shortfall is made good from the assets of the Scheme as a whole. They also explain that under the winding-up provisions there are separate rules relating to the special treatment of money purchase benefits. They submit that these provisions would be unnecessary if there were two separate funds from the outset.