This is a chapter from the Bloomsbury professional book Pensions Law Handbook, 10th Edition, which provides a comprehensive overview of all aspects of UK pension law. Written by Nabarro’s pensions department, one of the country’s leading pensions teams, the book is an invaluable guide through the complexities of pensions-related statutes, regulations and case law. It provides clear and accessible explanations of relevant topical issues, and deals with a wide range of areas, including the duties and responsibilities of key personnel and the law applicable to specific tasks, such as contracting out, early leavers, reconstruction, winding-up, funding and surplus. The 10th edition includes an entirely new chapter on automatic enrolment, and the chapter on amendments and winding up has been split, to create two new chapters with more focus on scheme redesign. The chapter on discrimination has been re-structured to focus on the Equality Act 2010 and the tax chapter deals with the extensive changes brought by the Finance Act 2011.