{
  "url": "https://openlegislation.uk/finance-act-2013/section-51",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-51.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/51",
  "kind": "section",
  "number": "51",
  "heading": "Bridging pensions",
  "text": "(1) FA 2004 is amended as follows.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(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words from “at a time” to “65”.\n(4) In consequence of subsection (3), paragraph 21 of Schedule 23 to the FA 2006 is repealed.\n(5) The amendments made by this section have effect for the tax year 2013-14 and subsequent tax years.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/51",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}