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The Tax and Civil Partnership Regulations 2007
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- UK Statutory Instruments
- 2007 No. 493
- Regulation 3
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Amendments to the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006
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3.—(1) Regulation 13 of the Pension Schemes (Application of UK Provisions to Relevant Non‑UK Schemes) Regulations 2006(1) (modification of section 279 of the Finance Act 2004) is amended as follows.
(2) In paragraph (2)—
(a)in the definition of “applicable pension scheme” for “or ex-spouse” substitute “, ex-spouse, civil partner or former civil partner”; and
(b)after the definition of “ex-spouse” add—
““former civil partner” in relation to a member means the other party to a civil partnership with the member that has been dissolved or annulled.”.
(3) In paragraph (3)(a) for “ or ex-spouse” substitute “, ex-spouse, civil partner or former civil partner”.
(4) In paragraph (4)—
(a)for “or ex-spouse” substitute “, ex-spouse, civil partner or former civil partner”; and
(b)after the words “annulment of the marriage” insert “or civil partnership”.
(1)
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