HL Deb 30 November 1994 vol 559 cc38-9WA
Lord Kilmarnock

asked Her Majesty's Government:

Whether they will revise the Inland Revenue Occupational Pension Schemes Practice Notes IR 12 (1991), whereby a member of a pension scheme without dependants, suffering from AIDS and with short life expectancy, is prevented from commuting his pension unless he obtains a medical certificate stating that he will unquestionably die within twelve months.

Lord Henley

A change of this kind would not be consistent with the purpose of the occupational pension scheme tax reliefs.