51Bridging pensionsU.K.
This section has no associated Explanatory Notes
(1)FA 2004 is amended as follows.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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(4)In consequence of subsection (3), paragraph 21 of Schedule 23 to the FA 2006 is repealed.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.
Textual Amendments
F1S. 51(2) omitted (6.4.2016) (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 20(5)(b)(6); S.I. 2016/1005, reg. 2 (with regs. 1(2) 3 4)