# Finance Act 2013, Section 51: Bridging pensions

Extent: E+W+S+N.I.

(1) FA 2004 is amended as follows.
(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(4) In consequence of subsection (3), paragraph 21 of Schedule 23 to the FA 2006 is repealed.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.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/section/51 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.