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The Tax and Civil Partnership Regulations 2005

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Finance Act 2004

This section has no associated Explanatory Memorandum

182.  In Schedule 36 (pension schemes etc: transitional provisions and savings), in paragraph 54—

(a)in sub-paragraph (1)(a), after “ex-spouse” insert “or former civil partner”, and

(b)in sub-paragraph (5) —

(i)after the definition of “ex-spouse” insert —

“former civil partner”, in relation to an employee, means the other party to a civil partnership with the employee that has been dissolved or annulled,, and

(ii)in the definition of “relative” —

(aa)in paragraph (a), for “wife or husband” substitute “spouse or civil partner”, and

(bb)in paragraph (b), after “widower” insert “or surviving civil partner”.

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