# The Tax and Civil Partnership Regulations 2005, 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/182 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-182
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.