Pensions Act 2014
The pensions landscape has undergone substantial change in 2014 and 2015 with the enactment of a raft of new legislation. The first of the bills to receive Royal Assent was the Pensions Act 2014.
The Department for Work and Pensions have summarised the main provisions of the act on their Pensions Act 2014 page along with a collection of their publications on the act.
Guides and publications
Guide to the Pensions Act 2014 (LCP)
An eight page guide to the Pensions Act 2014 from consultants Lane, Clark and Peacock which is intended to assist trustees, employers and scheme managers. The guide highlights and comments on the key provisions of the Act. Published in May 2014.
Pensions Act 2014 (The Pensions Advisory Service)
A summary of the main provisions of the act from the Pensions Advisory Service.
Pensions Act 2014: a guide
A guide to the main provisions of the act by Practical Law Pensions.
Articles and books
The ICAEW Library & Information Service holds a collection of material on pensions law, management and taxation.
To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.
Act heralds new dawn for state pension
Occupational Pensions, No.326. July 2014. pp.8-11.
After slow but steady progress through parliament the latest pensions bill has finally gained royal assent. This first of two features on the Pensions Act 2014 looks at the major reforms to the state pension system and to bereavement benefits that it ushers in.
Act paves way for yet more changes to private pensions
Occupational Pensions, No.327. August 2014. pp.7-9.
Much publicity has been given to the sweeping reforms to state pensions introduced by the Pensions Act 2014. However, it also contains numerous provisions that will have an impact on DB and DC private pension schemes. The most controversial innovation affecting private pensions is the introduction of the 'pot follows member' system of automatic DC transfers.
Pensions Legislation Service
The reference collection in the Library includes a set of the five volume Pensions Legislation Service which provides a comprehensive collection of the materials needed to advise on or manage a pension scheme. This includes amended texts of Pensions statutes and statutory instruments, HMRC guidance and non–statutory materials relating to pensions issued by a variety of bodies.
Although the Pensions Legislation Service volumes are not available for loan, the enquiry team can search them on behalf of members and supply relevant extracts (subject to licences and copyright restrictions). Please contact our enquiry team for further information.
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