The Finance Bill received Royal Assent on 8 April 2010, becoming the Finance Act 2010.
The Chancellor gave his Budget for 2010 on 24 March.
The Registered Pensions Scheme 201011 Lifetime Allowance of £1.8 million and the Annual Allowance of £255,000 will continue to apply at these levels for the next five years, up to and including the tax year 201516.
On 29 December 2009, HM Revenue & Customs (HMRC) published no.39 in its series of Pension Scheme Newsletters.
In our pensions update of May 2009, we noted that the Government had announced in the 2009 Budget that, with effect from 6 April 2011, tax relief on pension contributions would be restricted for individuals with an annual income of £150,000 or more.