Regulation 182 Finance Act 2004

In Schedule 36 (pension schemes etc: transitional provisions and savings), in paragraph 54—

(a)

in sub-paragraph (1)(a), after “ex-spouse” insert “or former civil partner”, and

(b)

in sub-paragraph (5) —

(i)

after the definition of “ex-spouse” insert —

““former civil partner”, in relation to an employee, means the other party to a civil partnership with the employee that has been dissolved or annulled,”, and

(ii)

in the definition of “relative” —

(aa)

in paragraph (a), for “wife or husband” substitute “spouse or civil partner”, and

(bb)

in paragraph (b), after “widower” insert “or surviving civil partner”.