questionText: To ask the Chancellor of the Exchequer, when she plans to implement Section 14 of the Finance Act 2024.
answerText: Section 14 of the Finance Act 2024 came into force on 6 April 2024.Subsequent clarificatory regulations have been laid and come into force from 18 November, taking retrospective effect from 6 April 2024.
heading: Pensions: Taxation