30 September 2005
Proposed changes to the eligibility rules for establishing a pension scheme
The purpose of this consultation is to seek views on proposed changes to the rules governing how tax-privileged pensions schemes are established, operated or wound up. The changes are designed to simply existing rules as part of wider work on pension simplification. These proposals are consistent with the Treasury’s objective of promoting stable, fair and efficient financial markets, for users and for the economy.
'Proposed changes to the eligibility rules for establishing a pension scheme' is available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.