The Pensions Act 2004 is the most substantial change to pension law and practice since the Pensions Act 1995. The new Act comes into force in stages from April 2005 and will sweep away large portions of the existing regulatory regime for pensions. Together with the government's tax simplification proposals, contained in the Finance Act 2004, they will radically alter the conditions under which UK occupational pension schemes will operate. This practical Guide contains a copy of the Act and puts the provisions of the Act into context, providing a clear and concise explanation of the impact of...