{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-7",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "The Retirement Benefits Schemes (Restriction on Discretion to Approve)(Additional Voluntary Contributions) Regulations 1993",
  "text": "(1) Regulation 5A to the Retirement Benefits Schemes (Restriction on Discretion to Approve)(Additional Voluntary Contributions) Regulations 1993 shall be amended as follows.\n(2) In paragraph (2), after “ex-spouse” insert “or former civil partner”.\n(3) In the opening words of paragraph (3), after “ex-spouse” insert “or former civil partner”.\n(4) In paragraph (5) —\n(a) after sub-paragraph (a) insert —\n“(ab) “former civil partner” has the meaning given by section 659D(1A) of the Taxes Act;”, and\n(b) in sub-paragraph (b)(ii), after “marriage” insert “or civil partnership”.\n(5) In paragraph (6)(a), after “marriage” insert “or civil partnership”.\n(6) In paragraph (7) —\n(a) in the opening words, after “ex-spouse’s” insert “or former civil partner’s”, and\n(b) in sub-paragraph (a) —\n(i) after “ex-spouse” insert “or former civil partner”, and\n(ii) after “marriage” insert “or civil partnership”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1993/3016. Regulation 5A was inserted by regulation 4 of S.I. 2000/1088."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735307/regulation/7",
    "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."
}