The Government recognises that there is a continuing difference in treatment of same
sex couples, in relation to the survivor benefits which the law entitles them to receive
in occupational pension schemes, arising from longstanding differences in treatment
between men and women. The Act therefore requires a review of these differences to
be conducted, including a consultation with those the Government considers
appropriate. A report on the outcome of the review must be published before 1 July
2014. The Act also provides a power to make such changes to the law the
Government considers necessary to eliminate or reduce these differences.