{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2006/regulation-2",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2006/regulation-2.json",
  "legislation": "ukdsi/2006/0110754832",
  "legislation_title": "The Tax and Civil Partnership Regulations 2006",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2006",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendments to the Finance Act 2004",
  "text": "(1) Schedule 28 to the Finance Act 2004 (registered pension schemes: authorised pensions –supplementary) is amended as follows.\n(2) After paragraphs 2(6)(a) and 3(2)(a) insert—\n“(aa) entering into a civil partnership,”.\n(3) In paragraphs 17(1)(d) and (e), after the words “marrying” insert “, entering into a civil partnership”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c.12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110754832/regulation/2",
    "retrieved_at": "2026-10-30T15:20:33.262223+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."
}