Section 51 | Bridging pensions

(1)FA 2004 is amended as follows.

(2)Repealed^F1

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(4)In consequence of subsection (3), paragraph 21 of Schedule 23 to the FA 2006 is repealed.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