Regulation 3 Circumstances in which an agreement is to be entered into, in order to be considered a “qualifying agreement" under section 28(1)(f) of the 1999 Act.

A qualifying agreement is, for the purposes of section 28(1)(f) of the 1999 Act, one which the transferor and transferee have entered into in order to determine the financial settlement on divorceF1or dissolution of a civil partnership and in respect of which the transferor has intimated to the person responsible for a pension arrangement prior to the making of the agreement the intention to have the transferor’s pension rights under the pension arrangement shared with the transferee.