PART 1Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER 4Pensions
51Bridging pensions
(1)
FA 2004 is amended as follows.
F1(2)
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(3)
In paragraph 1 of Schedule 29 (pension commencement lump sums), in sub-paragraph (4)(a), omit the words from “at a time” to “65”.
(4)
In consequence of subsection (3), paragraph 21 of Schedule 23 to the FA 2006 is repealed.
(5)
The amendments made by this section have effect for the tax year 2013-14 and subsequent tax years.