{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2006/regulation-3",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2006/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Pensions Schemes (Application of UK Provisions to relevant Non-UK Schemes) Regulations 2006",
  "text": "(1) Regulation 13 of the Pension Schemes (Application of UK Provisions to Relevant Non-Schemes) Regulations 2006 (modification of section 279 of the Finance Act 2004) is amended as follows.\n(2) In paragraph (2)—\n(a) in the definition of “applicable pension scheme” for “or ex-spouse” substitute “, ex-spouse, civil partner or former civil partner”; and\n(b) after the definition of “ex-spouse” add—\n““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.”.\n(3) In paragraph (3)(a) for “ or ex-spouse” substitute “, ex-spouse, civil partner or former civil partner”.\n(4) In paragraph (4)—\n(a) for “or ex-spouse” substitute “, ex-spouse, civil partner or former civil partner”; and\n(b) after the words “annulment of the marriage” insert “or civil partnership”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006/207."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110754832/regulation/3",
    "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."
}