Sections 66 to 70 apply where—
The references in subsection (1) to the work that B does are not restricted to work done contemporaneously with the work done by A.
Sections 66 to 68 and 70 apply where a person (A) is or has been in pensionable service under an occupational pension scheme (regardless of whether those sections also apply in A's case by virtue of subsection (1)).