The 2009 Pre-Budget Report was delivered on 9 December 2009 by the Chancellor, Alistair Darling. There are a number of key measures affecting pensions:
- The Government is consulting on restrictions to pensions tax relief for high earners from April 2011.
- In the interim, the “anti-forestalling” measures are extended to those with incomes of £130,000 or more.
- National Insurance contributions will increase by 0.5%.
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