Regulation 116 I1

(1)

Section 210 (life insurance and deferred annuities) is amended as follows.

(2)

In subsection (5)(a) —

(a)

after “spouse” insert “or civil partner”, and

(b)

after “approved post-marriage disposal” insert “or an approved post-civil partnership disposal”.

(3)

In subsection (6) —

(a)

in the opening words, after “approved post-marriage disposal” insert “or an approved post-civil partnership disposal”,

(b)

in paragraph (a), after “marriage”, in both places, insert “or civil partnership”, and

(c)

in paragraph (c), after “marriage” insert “or civil partnership”.

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