Paragraph 48 Occupational Pension Schemes (Contracting-out) Regulations 1996I1

in sub-paragraph (b)(iii), for the words from “as a married couple” to the end substitute “with another person as if they were a married couple or civil partners”;

in sub-paragraph (c), for the words from “as a married couple” to the end substitute “with another person, whom he or she is not married to or in a civil partnership with, as if they were a married couple or civil partners”.