On December 15, 2022, once the ink dried on the president’s signature, the Finance Act 2022 became law with a whimper.  In contrast to the Budget Day fanfare when the legislation was introduced earlier that year, the news fell away into the Christmas week and barely gained a column inch in the papers when it entered into force in the new year.  It was a different story in pension advisory circles, however, as news quickly spread of a possible Christmas present. The act brought with it arguably one of the single biggest and most unexpected changes to pension rules in…

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