Regulation 3 Amendments to the Pensions Schemes (Application of UK Provisions to relevant Non-UK Schemes) Regulations 2006

(1)

Regulation 13 of the Pension Schemes (Application of UK Provisions to Relevant Non-Schemes) Regulations 2006^f1 (modification of section 279 of the Finance Act 2004) is amended as follows.

(2)

In paragraph (2)—

(a)

in the definition of “applicable pension scheme” for “or ex-spouse” substitute “, ex-spouse, civil partner or former civil partner”; and

(b)

after the definition of “ex-spouse” add—

““former civil partner” in relation to a member means the other party to a civil partnership with the member that has been dissolved or annulled.”.

(3)

In paragraph (3)(a) for “ or ex-spouse” substitute “, ex-spouse, civil partner or former civil partner”.

(4)

In paragraph (4)—

(a)

for “or ex-spouse” substitute “, ex-spouse, civil partner or former civil partner”; and

(b)

after the words “annulment of the marriage” insert “or civil partnership”.

Annotations

Footnotes

f1: 2006/207.