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Draft Legislation Published for Finance Bill 2011

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Draft Legislation Published for Finance Bill 2011

As promised the Government has today, 9th December 2010, published the draft legislation that will change the operation of pension schemes. This was originally announced in the June 2010 Budget and much of it has been 'trailed' over the last few weeks.

The trailed elements are those linked to changes in the Annual Allowance (AA) and Lifetime Allowance (LTA), but the changes linked to the removal of the 'requirement to annuitise by age 75' were subject to consultation and have been announced for the first time.

Read our full summary of the changes

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