27. Nothing in these Regulations shall make it unlawful for a person (“A”) to treat a person less favourably than A treats or would treat others on grounds of sexual orientation in relation to an annuity, or life insurance policy, or similar matter involving the assessment of risk, where the treatment—
(a)is effected by reference to actuarial or other data from a source on which it is reasonable to rely, and
(b)is reasonable having regard to that data, and any other relevant factors.