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ARTICLE · 10 SEPTEMBER 2015

Pensions Ready Reckoner - Sep 04, 2015

Wedlake Bell LLP
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A recap of latest developments in the exciting world of occupational pensions.

United KingdomEmployment and HR
Clive Weber
Clive Weber

A recap of latest developments in the exciting world of occupational pensions.

PARLIAMENT

 

Topic

Legislation  

DC flexibility

  • Secondary annuity market

In his Budget on 8 July 2015 (covered in a separate article elsewhere in this Bulletin) the Chancellor announced that the Government will legislate for a secondary annuity market, to help individuals already with annuities who cannot access the April 2015 flexibilities. To ensure annuitants are adequately informed and protected, the start date for the new secondary annuities market will be April 2017 instead of April 2016.

WB comment: the regulatory and tax changes needed are substantial and therefore the postponement is understandable. Finance Bill 2016 will contain the tax changes.

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