In the Chancellor, Alistair Darling's, last Budget before the General Election, the Government has confirmed that it will implement the restriction on pensions tax relief which it first announced in the 2009 Budget, and sets out how this will be applied and delivered. The Government sought stakeholders’ opinions on the plans to implement the restriction, in a consultation which closed on 3 March 2010. The response to this consultation has been published today, alongside the Budget - a mere three weeks after the consultation closed.