Regulation 11 The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 2000

(1)

The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 2000^f1 shall be amended as follows.

(2)

In regulation 1(1), for “Divorce or Annulment” substitute “the Dissolution or Annulment of a Marriage or Civil Partnership”.

(3)

In regulation 2, insert at the appropriate place —

““former civil partner” has the meaning given by section 659D(1A) of the Taxes Act 1988;”.

(4)

In regulation 5 —

(a)

in paragraph (2)(b), after “ex-spouse” insert “or former civil partner”,

(b)

in paragraph (4)(b), after “marriage” insert “or civil partnership”,

(c)

in paragraph (5)(a), after “marriage” insert “or civil partnership”, and

(d)

in paragraph (6) —

(i)

in the opening words, after “ex-spouse’s” insert “or former civil partner’s”, and

(ii)

in paragraph (a) —

(aa)

after “ex-spouse” insert “or former civil partner”, and

(bb)

after “marriage” insert “or civil partnership”.

(5)

In regulation 6(2)(b), after “ex-spouse” insert “or former civil partner”.

(6)

In regulation 7(2)(b), after “ex-spouse” insert “or former civil partner”.

(7)

In regulation 8(2), in paragraph (c)(i), after “ex-spouse” insert “or former civil partner”.

(8)

In the title, for “Divorce or Annulment” substitute “the Dissolution or Annulment of a Marriage or Civil Partnership”.

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