{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-182",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-182.json",
  "legislation": "ukdsi/2005/0110735293",
  "legislation_title": "The Tax and Civil Partnership Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005",
  "path": "regulation/182",
  "kind": "regulation",
  "number": "182",
  "heading": "Finance Act 2004",
  "text": "In Schedule 36 (pension schemes etc: transitional provisions and savings), in paragraph 54—\n(a) in sub-paragraph (1)(a), after “ex-spouse” insert “or former civil partner”, and\n(b) in sub-paragraph (5) —\n(i) after the definition of “ex-spouse” insert —\n““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\n(ii) in the definition of “relative” —\n(aa) in paragraph (a), for “wife or husband” substitute “spouse or civil partner”, and\n(bb) in paragraph (b), after “widower” insert “or surviving civil partner”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/182",
    "retrieved_at": "2026-10-30T15:21:56.706480+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."
}