Regulation 7 The Retirement Benefits Schemes (Restriction on Discretion to Approve)(Additional Voluntary Contributions) Regulations 1993

(1)

Regulation 5A to the Retirement Benefits Schemes (Restriction on Discretion to Approve)(Additional Voluntary Contributions) Regulations 1993^f1 shall be amended as follows.

(2)

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

(3)

In the opening words of paragraph (3), after “ex-spouse” insert “or former civil partner”.

(4)

In paragraph (5) —

(a)

after sub-paragraph (a) insert —

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

(b)

in sub-paragraph (b)(ii), after “marriage” insert “or civil partnership”.

(5)

In paragraph (6)(a), after “marriage” insert “or civil partnership”.

(6)

In paragraph (7) —

(a)

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

(b)

in sub-paragraph (a) —

(i)

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

(ii)

after “marriage” insert “or civil partnership”.

Annotations

Footnotes

f1: S.I. 1993/3016. Regulation 5A was inserted by regulation 4 of S.I. 2000/1088.