Policy paper

Pensions tax: bridging pensions

This applies to individuals receiving, or with a right to receive, a bridging pension from a registered pension scheme and their pension scheme administrators.

Documents

Regulations covering bridging pensions has been published

Draft clause 13

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Draft explanatory notes clause 13

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Details

This legislation will ensure that the existing circumstances when a scheme pension can be reduced following the payment of a bridging pension, are maintained following changes to the state pension.

Published 9 December 2015
Last updated 25 October 2016 + show all updates
  1. A link to the regulations covering bridging pensions has been added.
  2. First published.