House of Commons – July 2, 2014 – 29

New Clause 9— Pension flexibility: Treasury analysis ‘(1) The Chancellor of the Exchequer shall, within six months of this Act receiving Royal Assent, publish and lay before the House of Commons any analysis prepared by the Treasury prior to the publication of Budget 2014 relating to the impact of changes made by sections 39 to 43 of this Act to schedules 28 and 29 to the Finance Act 2004. (2) The information published under subsection (1) must include— (a) any assessment made of the impact of the provision for independent face to face guidance on the 2004 Act;

(b) the distributional impact, by income decile of the population, of changes made by sections 39 to 43 of this Act;

(c) a behavioural analysis;

and (d) the financial risk assessment.”—(Cathy Jamieson.)