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Pensions legislation taking effect on 1 and 6 April 2016—a round up

Published on: 05 April 2016
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Table of contents

  • Contracting-out
  • Legislative changes necessary to implement the abolition of DB contracting-out
  • Legislation resulting from the end of contracting out for salary-related occupational pension schemes from 6 April 2016
  • Taxation
  • Annual allowance tapering
  • Change to special lump sum death benefit charge
  • Alignment of bridging pensions tax rules with new single-tier state pension
  • Lifetime allowance
  • Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2016
  • Simplifying when a dependants' scheme pension will be payable
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Article summary

Pensions analysis: This report provides a convenient summary of the pensions legislation coming into force on 1 and 6 April 2016, including in relation to the end of defined benefit (DB) contracting-out and consequential statutory amendments, auto-enrolment, taxation, occupational pension schemes, the Pension Protection Fund, defined contribution (DC) governance, public sector pensions, pensions and divorce, surplus payments to employers, scheme accounts and qualifying recognised overseas pension schemes.

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