Paragraph 15
In regulation M10 (failure to discharge liability in respect of pension credit within the implementation period and death of ex-spouse before implementation has taken place)–
(a)
In paragraph (5) after “ex-spouse” insert “or former civil partner” and after “deceased’s spouse” insert “or deceased’s former civil partner”;
(b)
In paragraph (6) after “ex-spouse” insert “or former civil partner”;
(c)
For the heading of regulation M10, substitute “Failure to discharge liability in respect of pension credit within the implementation period and death of ex-spouse or former civil partner before implementation has taken place”.