Citation and commencement

1. These Regulations may be cited as the Tax and Civil Partnership Regulations 2007 and shall come into force on the day after that on which they are made.

Amendments to the Finance Act 2004

2. —(1)Schedule 28 to the Finance Act 2004( 2 ) (registered pension schemes: authorised pensions –supplementary) is amended as follows.

(2) After paragraphs 2(6)(a) and 3(2)(a) insert—

“ (aa) entering into a civil partnership, ” .

(3) In paragraphs 17(1)(d) and (e), after the words “marrying” insert “, entering into a civil partnership”.

Amendments to the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006

3. —(1)Regulation 13 of the Pension Schemes (Application of UK Provisions to Relevant Non‑UK Schemes) Regulations 2006( 3 ) (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”.