The Tax and Civil Partnership (No. 2) Regulations 2005

The Retirement Benefits Schemes (Restriction on Discretion to Approve)(Small Self-administered Schemes) Regulations 1991

6.—(1) The Retirement Benefits Schemes (Restriction on Discretion to Approve)(Small Self-administered Schemes) Regulations 1991(1) shall be amended as follows.

(2) In regulation 2 —

(a) in paragraph (1) —

(i) at the appropriate place insert —

““former civil partner” has the meaning given by section 659D(1A) of the Act;”, and

(ii) in the definition of “scheme member”, in paragraph (b), after “ex-spouse” insert “or former civil partner”, and

(b) in paragraph (4), for “husband or wife”, in every place occurring, substitute “spouse or civil partner”.

(3) In regulation 4(1)(c), in the definition of “A” —

(a) after “widower” insert “or surviving civil partner”, and

(b) after “married” insert “or with whom the member had formed a civil partnership”.

(4) In regulation 7 —

(a) in paragraph (2), in the definition of “C” —

(i) after “widower” insert “or surviving civil partner”, and

(ii) after “married” insert “or with whom the member had formed a civil partnership”, and

(b) in paragraph (3), in the definition of “E” —

(i) after “widower” insert “or surviving civil partner”, and

(ii) after “married” insert “or with whom the member had formed a civil partnership”.

(1)

S.I. 1991/1614.