Occupational and personal pension schemes play an increasingly important part in providing income in retirement. The Secretary of State for Social Security proposes to bring forward legislation in order to restore confidence in the security of occupational pension funds, to facilitate equalisation of occupational pensions between men and women and to introduce age related rebates for those investing in personal pensions and money purchase schemes. It is also proposed to give investors in personal pensions greater flexibility as to when they convert their investment into an annuity. These proposals are set out in this report under three headings: Greater pension security, Equal treatment in occupational pension schemes, and Extending pensions choice. The majority of the changes will be implemented from April 1997. Volume II of the report sets out the recommendations of the Pension Law Review Conunittee and gives a brief summary of the Government's response to each recommendation.
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