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<p>The tax changes necessary to deliver the Freedom and Choice in Pensions agenda
are contained in the Taxation of Pensions Bill. The provisions in this Bill will apply
across the UK as the relevant tax legislation is not, in the main, a matter over which
powers have been devolved.<sup>[</sup><sup>1]</sup> The Pension Schemes Bill is being
used to introduce further changes relevant to the Freedom and Choice agenda. Where
these do relate to devolved matters in Northern Ireland, the Government is in the
process of obtaining the necessary legislative consent motion and approval from the
Northern Ireland Assembly.</p><p> </p><p> </p><p>[1] Explanatory notes for the Taxation
of Pensions Bill were published on the Parliament Website. Territorial extent is detailed
in paragraph 52 http://www.publications.parliament.uk/pa/bills/cbill/2014-2015/0097/en/15097en.htm</p><p>
</p><p> </p><p> </p><p> </p>
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