Two significant pieces of legislation received Royal Assent during the summer; namely, the Finance Act 2007 (FA 2007) and the Pensions Act 2007 (PA 2007).
Both Acts contain provisions, which are likely to impact, to a greater or lesser extent, upon the pension entitlement of millions of UK citizens over the next few decades.
This article summarises those elements of each Act that are likely to be of most interest to readers.