He also points out that there can be other benefits from the scheme.
Receipts from the scheme for financial year 2006-07 were £67,000.
Previously, it was thought that only 140,000 children would benefit from the scheme.
The new application removed plans for a dance floor from the scheme.
However, the pension from the graduated scheme is likely to be small.
The defendants stood to make money from the scheme in three ways, the investigators said.
Another problem is that not all those children who could benefit from the scheme qualify for it.
The exact forms to use can be derived from the following scheme.
A female employee's husband and her family could not benefit from the scheme after she had retired.
In some cases, optional modules can be taken from other schemes.