Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 4: Pensions
FA 2004 is amended as follows.
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In paragraph 1 of Schedule 29 (pension commencement lump sums), in sub-paragraph (4)(a), omit the words from "at a time" to "65".
In consequence of subsection (3), paragraph 21 of Schedule 23 to the FA 2006 is repealed.
The amendments made by this section have effect for the tax year 2013-14 and subsequent tax years.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
