48. In regulation 26(1) of the Occupational Pension Schemes (Contracting-out) Regulations 1996(1)—
(a)in sub-paragraph (b)(iii), for the words from “as a married couple” to the end substitute “with another person as if they were a married couple or civil partners”;
(b)in sub-paragraph (c), for the words from “as a married couple” to the end substitute “with another person, whom he or she is not married to or in a civil partnership with, as if they were a married couple or civil partners”.
S.I. 1996/1172, amended by S.I. 2005/2050, 2014/107 and 3229.