Lawyers may need to amend their partnership agreements to account for changes to pensions law, specialist practitioners warned this week.

Any partnership agreements that oblige partners to contribute at the maximum level will need to be rewritten to account for legislation scheduled to come into force in April 2005, the Association of Pension Lawyers (APL) said.

Maximum pension contribution levels are currently set by the government at between 17.5% and 40%, depending on age.

But the proposals are likely to set the maximum contribution level at 100%, with a 200,000 cap on the amount that can be invested tax-free.

David Pollard, chairman of APL, said: 'If partners have a clause in their partnership agreement that they must pay the maximum into a pension fund, then they will clearly need to reconsider this arrangement.

'Pensions reform was originally meant to be in place by April 2004.

It is a year behind schedule, but it is almost certain to go through.' The changes were distributed for consultation last winter and a government paper is expected by December.

Rachel Rothwell