The adoption of such an approach is intended to give trustees of pension schemes and sponsoring employers financial breathing space in relation to the funding of defined benefit occupational pension schemes. The long-term position in relation to funding is being examined by the Pensions Board and I look forward to receiving its report shortly. The trustees of the scheme may be unable to meet the statutory deadline for actuarial funding certificates if the actuary to the scheme is ill, has been replaced or if other administrative difficulties have arisen outside the control of the trustees. In such circumstances and where it would not be contrary to members' interests, it is considered reasonable to allow some flexibility if the Pensions Board is satisfied of the bona fides of the situation and section 24 allows for this.