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The jettisoned material has duly arrived back on board. The Finance Bill 2017-19, or 'Summer Finance Bill'- the second Finance Bill of the current tax year so far - was published on 8 September and promptly received its First and Second Readings in the House of Commons. The House is now in recess again (it's the
The Bill as introduced runs to 665 pages and contains the following clauses carried over from the first Bill:
Clause 3 - Pensions advice; and
Clause 7 - (reduced) Money purchase annual allowance.
345 pages of Explanatory Notes have also
Clause 3 introduces a new income tax exemption to cover the first £500 worth of employer-funded pensions advice provided to an employee (including former and prospective employees) in a tax year, backdated to 6 April 2017. It will allow advice not only on pensions, but also on the general financial and tax issues relating to pensions, allowing individuals to make . . .
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PENSIONS LEGISLATION CHANGES
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