Territorial extent and application
Private pensions are a reserved matter in relation to both Scotland (reserved by paragraph F3 of the Scotland Act 1998) and Wales (‘occupational and personal pensions’ reserved by paragraph 134, Head F, Schedule 7A of the Government of Wales Act 2006).
	Private pensions are devolved in Northern Ireland. However, historically the Northern Ireland Assembly has made legislation which mirrors that made in Great Britain. Under section 87 of the Northern Ireland Act 1998, there is a statutory duty for the Secretary of State and Northern Ireland Minister to consult with each other with a view to securing a single system of legislation for pensions in the United Kingdom.
	It is anticipated that the NI Executive will take forward separate legislation.