Income and Corporation Taxes Act 1988 (c. 1)

PART XIV U.K. PENSION SCHEMES, SOCIAL SECURITY BENEFITS, LIFE ANNUITIES ETC.

CHAPTER VI U.K. MISCELLANEOUS

Valid from 27/07/1999

[F1 659D Interpretation of provisions about pension sharing. U.K.

(1) In this Part “ex-spouse” means a party to a marriage that has been dissolved or annulled and, in relation to any person, means the other party to a marriage with that person that has been dissolved or annulled.

(2) References in this Part to a pension sharing order or provision are references to any such order or provision as is mentioned in section 24(1) of the Welfare Reform and Pensions Act 1999 (rights under pension sharing arrangements).]

Textual Amendments

F1 S. 659D inserted (27.7.1999) by Finance Act 1999 (c. 16), Sch. 10 para. 17