Finance Act 2004180

In Part 2 of Schedule 28 (pension death benefit rules: defined benefits and money purchase arrangements), in paragraph 15 —

a

in sub-paragraph (1), after “married to” insert “, or a civil partner of,”,

b

in sub-paragraph (1A)49, after “married to” insert “, or a civil partner of,”, and

c

in the opening words of sub-paragraph (3), after “married to” insert “, or a civil partner of,”.