1A

For the purposes of these Regulations, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.

Reference scheme: circumstances in which widows', widowers' or surviving civil partners' pensions need not be payable26

1

For the purposes of section 8B(4)(a)35 of the Act (reference scheme to provide widows', widowers' and surviving civil partners' pensions except in prescribed circumstances), and subject to paragraph (2), the prescribed circumstances are where—

a

the scheme member marries or forms a civil partnership after having received benefits under the scheme;

b

the widow, widower or surviving civil partner of the scheme member—

i

remarries or, as the case may be, marries;

ii

forms a civil partnership or, as the case may be, forms a subsequent civil partnership;

iii

lives together as husband and wife with another person to whom he or she is not married, or

iv

lives together with a person of the same sex as if they were civil partners,

after having received benefits under the scheme;

c

the widow, widower or surviving civil partner of the scheme member is at the time of the member’s death—

i

living together as husband and wife with another person to whom he or she is not married, or

ii

living together with a person of the same sex as if they were civil partners.

2

Paragraph (1)(b)(ii) and (iv) and (c)(ii) does not apply where the scheme member dies before 5th December 2005.