75.        The Respondents draw my attention to Barclays Bank PLC v Holmes & Ors [20001 PLR 339 in which Neuberger J said

"it must be possible for a final salary scheme to be amended to include a money purchase Scheme on terms which enable the employer to effect his contributions in the money purchase Scheme from the surplus in the existing final salary Scheme, provided that this does not infringe the terms of the existing trust under which the final salary Scheme is held, and provided that it is permitted by the amending deed."