1. 1. Pension Law Reform, Cm 2342-I and 2342-II, 1993 .
2. 2. Pensions Bill , HL Bill, 14 , 1994 .
3. 3. Association of British Insurers , Insurance Statistics Year Book 1983-1993 , London, ABI, 1994 , p.127 .
4. 4. We are grateful to our referee for this information.
5. 5. ABI , op. cit., pp.75 -78 .