HC Deb 24 November 1970 vol 807 c55W
22. Mr. John Hall

asked the Chancellor of the Exchequer when he will give effect to the provisions of the Finance Act, 1970 relating to occupational pensions.

Mr. Patrick Jenkin

It is open to pension schemes to bring themselves within the 1970 Finance Act now if they wish. The Act will not apply compulsorily until a date to be appointed and that will certainly be some time later than April, 1972. As the House knows, we gave an undertaking to review this legislation, and this review is now in hand.