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Finance Act 2013
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- UK Public General Acts
- 2013 c. 29
- PART 1
- CHAPTER 4
- Section 51
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Version Superseded: 06/04/2016
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- 17/07/2013- Amendment
- 01/04/2014
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51Bridging pensionsU.K.
This section has no associated Explanatory Notes
(1)FA 2004 is amended as follows.
(2)In paragraph 2 of Schedule 28 (pension rules: meaning of scheme pension)—
(a)in sub-paragraph (4)(c)—
(i)for the words from “not earlier” to “65” substitute “ during the permitted period ”, and
(ii)after “which” insert “ together with any previous reductions of the kind referred to in this paragraph (c) ”, and
(b)after sub-paragraph (4A) insert—
“(4B)In sub-paragraph (4)(c) “the permitted period” means the period beginning with the day on which the member reaches the age of 60 and ending with the day on which the member reaches the age of 65 or, if later, reaches pensionable age.”
(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(4)In consequence of subsection (3), paragraph 21 of Schedule 23 to the FA 2006 is repealed.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.
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