# The Tax and Civil Partnership Regulations 2006, 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 (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”.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110754832/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2006/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.