Commentary on Sections New provisions
1209.In Chapter 6 of the 2002 Green Paper: Simplicity, security and choice: Working and saving for retirement (Cm 5677) the Government included proposals for amending the arrangements for those who defer their state pension, by:
	bringing forward to 2006 the changes due to be introduced in 2010 (increasing the incremental rate, and abolishing the time limits); and
	introducing the choice of a taxable lump sum payment as an alternative to weekly increments for life.
1210.There is no change planned to the rule on electing to cancel entitlement – as now, a person will be able to do this once only.
1211.The intention is now to advance the commencement date of the deferral changes to April 2005.