The Registered Pension Schemes (Bridging Pensions) and Appointed Day Regulations 2016
Part 4 of the Finance Act 2004 (“the Act”) makes provision in respect of registered pension schemes. In order to be authorised a scheme pension may only be reduced in certain specified circumstances. One of those circumstances is where the reduction is based on the state pension coming into payment, known as a “bridging pension”.
Lifecycle
Department
Made
17 Oct 2016
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In force
08 Nov 2016
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2(4)(h) and (8) of Schedule 28 to the Finance Act 2004, and section 20(6) of the Finance Act 2016and now exercisable by them.
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