In the April 2015 edition of Pensions Pieces we mentioned the ban on corporates acting as directors of UK companies included in the Small Business, Enterprise and Employment Act 2015.  This ban has not yet been brought into force but implementation was scheduled for October 2015.  However, the Government has now confirmed that this has been put back to 2016 and that it will be announcing an implementation timetable shortly.  Presumably this is to ensure that any exceptions to the ban (which we understand are still under discussion) can be brought into force at the same time.