Pensions Mr. Michael Forsyth asked the Chancellor of the Exchequer whether, following his Budget proposals, any of the pension rights secured by additional voluntary contributions can be commuted into a tax-free lump sum, whether any restrictions will apply only to contributions paid after 17 March 1987 regardless of when the arrangements to pay such contributions was entered into; and if he will make a statement. Mr. Norman Lamont I shall let my hon. Friend have a reply as soon as possible.