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16(1)A pension sharing order is an order which—E+W
(a)provides that one civil partner's—
(i)shareable rights under a specified pension arrangement, or
(ii)shareable state scheme rights,
are to be subject to pension sharing for the benefit of the other civil partner, and
(b)specifies the percentage value to be transferred.
(2)Shareable rights under a pension arrangement are rights in relation to which pension sharing is available under—
(a)Chapter 1 of Part 4 of the Welfare Reform and Pensions Act 1999 (c. 30), or
(b)corresponding Northern Ireland legislation.
(3)Shareable state scheme rights are rights in relation to which pension sharing is available under—
(a)Chapter 2 of Part 4 of the 1999 Act, or
(b)corresponding Northern Ireland legislation.
(4)In this Part “pension arrangement” means—
(a)an occupational pension scheme,
(b)a personal pension scheme,
(c)a retirement annuity contract,
(d)an annuity or insurance policy purchased, or transferred, for the purpose of giving effect to rights under—
(i)an occupational pension scheme, or
(ii)a personal pension scheme, and
(e)an annuity purchased, or entered into, for the purpose of discharging liability in respect of a pension credit under—
(i)section 29(1)(b) of the 1999 Act, or
(ii)corresponding Northern Ireland legislation.
(5)In sub-paragraph (4)—
“occupational pension scheme” has the same meaning as in the Pension Schemes Act 1993 (c. 48);
“personal pension scheme” has the same meaning as in the 1993 Act;
“retirement annuity contract” means a contract or scheme approved under Chapter 3 of Part 14 of the Income and Corporation Taxes Act 1988 (c. 1).