Regulator and clearance: the finalised guidance

The Pensions Act 2004 introduced the clearance procedure in April 2005. It allows the Regulator to confirm whether or not a particular event, action or situation will lead it to use its anti-avoidance powers.

In September 2007 the Regulator published draft revised clearance guidance.  Following consultation, the Regulator has now finalised this guidance. To find out more about the finalised guidance, read Wragge & Co's analysis. For details of the clearance consultation, please see our September 2007 analysis "Regulator and clearance: new draft guidance".