{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-11",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-11.json",
  "legislation": "ukdsi/2005/0110735307",
  "legislation_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 2000",
  "text": "(1) The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 2000 shall be amended as follows.\n(2) In regulation 1(1), for “Divorce or Annulment” substitute “the Dissolution or Annulment of a Marriage or Civil Partnership”.\n(3) In regulation 2, insert at the appropriate place —\n““former civil partner” has the meaning given by section 659D(1A) of the Taxes Act 1988;”.\n(4) In regulation 5 —\n(a) in paragraph (2)(b), after “ex-spouse” insert “or former civil partner”,\n(b) in paragraph (4)(b), after “marriage” insert “or civil partnership”,\n(c) in paragraph (5)(a), after “marriage” insert “or civil partnership”, and\n(d) in paragraph (6) —\n(i) in the opening words, after “ex-spouse’s” insert “or former civil partner’s”, and\n(ii) in paragraph (a) —\n(aa) after “ex-spouse” insert “or former civil partner”, and\n(bb) after “marriage” insert “or civil partnership”.\n(5) In regulation 6(2)(b), after “ex-spouse” insert “or former civil partner”.\n(6) In regulation 7(2)(b), after “ex-spouse” insert “or former civil partner”.\n(7) In regulation 8(2), in paragraph (c)(i), after “ex-spouse” insert “or former civil partner”.\n(8) In the title, for “Divorce or Annulment” substitute “the Dissolution or Annulment of a Marriage or Civil Partnership”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2000/1085."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735307/regulation/11",
    "retrieved_at": "2026-10-30T15:21:55.879053+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}