If you are getting buried under pensions legislation and don't
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The Pension Act 2008 (which was enacted on 26 November 2008) gives the Pensions Regulator greater 'anti-avoidance' powers -so called because they aim to protect members' benefits and the solvency of the PPF by preventing employers 'avoiding' their pension obligations. The changes significantly extend the Regulator's powers so that they influence a much wider range of corporate activity than before. The legislation, in most respects, applies retrospectively from 14 April 2008 although the most significant new powers will not be fully in force until a regulatory Code of Practice is in place.
(PDF Format)
17 Dec 2008
This issue of Spotlight links to issue 91 and contains examples of scenarios where the Regulator's powers could be a consideration.
(PDF Format)
17 Dec 2008