http://www.legislation.gov.uk/uksi/2016/1005/regulation/2/made

The Registered Pension Schemes (Bridging Pensions) and Appointed Day Regulations 2016

en

King's Printer of Acts of Parliament

2016-10-18

INCOME TAX

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”.