The Tax and Civil Partnership Regulations 2005 No. 3229

Finance Act 2004

180.  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)(1), 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,”.

(1)

Sub-paragraph (1A) was inserted by section 101 of, and paragraph 26 of Schedule 10 to, the Finance Act 2005.