Section 14 makes a number of changes to the tax regime governing various pension products. In summary, the main items provided for include the alignment of contribution limits for personal retirement savings accounts or PRSAs with those applicable to other personal pensions and occupational schemes; the abolition of the facility to obtain excessive tax relief by making last minute additional contributions just prior to retirement; and new rules that will prevent approved retirement funds being used for investment in assets or property for private or family business use, for example, the purchase of a holiday home by the fund for personal use.