Retained EU Law (Revocation and Reform) Act 2023: UK pensions: sunset, assimilated law, loss of EU supremacy, equal treatment and PPF restatements, court departures from EU case law, litigation uncertainty

Published by a LexisNexis Pensions expert

Practice notes

This Practice Note reviews the effect of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023) on pensions law. At a headline level, the immediate effect has been modest, not least because no pensions measures were ‘sunsetted’ as 2023 closed. Looking ahead, however, volatility and doubt are expected, since REUL(RR)A 2023 permits amendment, alteration, and/or replacement or restatement of retained EU law (REUL). Importantly, the revised methodology for construing REUL, alongside broader judicial latitude to move away from it, suggests that such uncertainty may persist until lengthy litigation applies the new tests and mechanisms. From 1 January 2024, REUL still in force is generally described as ‘assimilated law’, under section 5 of REUL(RR)A 2023 (see: Assimilated law below, and Practice Note: Assimilated law), and is ordinarily to be read by reference to domestic law and principles. For present purposes, this Practice Note mainly uses the term REUL rather than assimilated law, due to its context and because it addresses points in or before the end of 2023.

Key concepts

REUL(RR)A 2023 adjusts the regime established by the...

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Web page updated on 22/05/2026

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