The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 200011
1
The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 200014 shall be amended as follows.
2
In regulation 1(1), for “Divorce or Annulment” substitute “the Dissolution or Annulment of a Marriage or Civil Partnership”.
3
In regulation 2, insert at the appropriate place —
“former civil partner” has the meaning given by section 659D(1A) of the Taxes Act 1988;
4
In regulation 5 —
a
in paragraph (2)(b), after “ex-spouse” insert “or former civil partner”,
b
in paragraph (4)(b), after “marriage” insert “or civil partnership”,
c
in paragraph (5)(a), after “marriage” insert “or civil partnership”, and
d
in paragraph (6) —
i
in the opening words, after “ex-spouse's” insert “or former civil partner's”, and
ii
in paragraph (a) —
aa
after “ex-spouse” insert “or former civil partner”, and
bb
after “marriage” insert “or civil partnership”.
5
In regulation 6(2)(b), after “ex-spouse” insert “or former civil partner”.
6
In regulation 7(2)(b), after “ex-spouse” insert “or former civil partner”.
7
In regulation 8(2), in paragraph (c)(i), after “ex-spouse” insert “or former civil partner”.
8
In the title, for “Divorce or Annulment” substitute “the Dissolution or Annulment of a Marriage or Civil Partnership”.