{
  "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000",
  "json_url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000.json",
  "id": "uksi/2000/1085",
  "title": "The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 2000",
  "short_title": "Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) 2000",
  "long_title": "These Regulations provide for the modification of provisions contained in Schedule 10 to the Finance Act 1999 (sharing of pensions etc. on divorce or annulment) (“Schedule 10”) in prescribed circumstances. The modifications relate to the application of the Schedule in the case of retirement benefits schemes approved by the Board of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988 (“the Taxes Act 1988”) before 10th May 2000.",
  "citation": "S.I. 2000/1085",
  "type": "uksi",
  "year": "2000",
  "number": "1085",
  "version": "current",
  "date": "2000-04-14",
  "revised": false,
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  "unapplied_effects": 12,
  "provisions": [
    {
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      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/introduction",
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    },
    {
      "path": "regulation/1",
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/regulation-1",
      "extent": null,
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      "heading": "Interpretation",
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      "extent": null,
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    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Prescribed modifications of Schedule 10 in prescribed circumstances",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/regulation-3",
      "extent": null,
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    },
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      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Modifications of Schedule 10 in relation to simplified defined contribution schemes",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Modifications of Schedule 10 as regards members of schemes who are moderate earners",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Modifications of Schedule 10 as regards members who are not moderate earners—schemes providing lump sum retirement benefits only",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Modifications of Schedule 10 as regards members who are not moderate earners—schemes providing lump sums otherwise than by the commutation of a part of a pension",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Modifications of Schedule 10 as regards members of schemes who are not moderate earners and to whom paragraphs 2, 3, 4 and 6 of Schedule 23 to the Taxes Acts 1988 do not apply",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/regulation-8",
      "extent": null,
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    },
    {
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/note",
      "extent": null,
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    }
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      "language": null,
      "date": "2008-11-18",
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      "url": "https://openlegislation.uk/retirement-benefits-schemes-sharing-of-pensions-on-divorce-or-annulment-regulations-2000/pdf/uksi_20001085_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/1085/pdfs/uksi_20001085_en.pdf"
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      "affected_provisions": "Regulations Title",
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  "made_under": [
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      "title": "Finance Act 1999",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1085",
    "retrieved_at": "2026-10-29T09:12:21.213821+00:00"
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  "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."
}