Pension law changes from 6 April: new disclosure regulations, auto-enrolment, TUPE transfers and tax limits

By Jenny Farrell

The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 come into force on 6 April 2014.

Other regulatory changes relating to TUPE, auto-enrolment and changes in the tax regime for pensions also come into force on that day.

The disclosure regulations set out what information must be disclosed by occupational and personal pension schemes. This includes certain information that must be provided to a member on joining a scheme, information to be provided annually and information that members can access on request…

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