10(1)In subsection (1) of section 612 of the Taxes Act 1988 (interpretation of Chapter I of Part XIV), in the definition of “relevant benefits”, after the word “death”, in the first place where it occurs, there shall be inserted “, or by virtue of a pension sharing order or provision”.
(2)In subsection (2) of that section (references to the provision of relevant benefits to include the provision of benefits under contracts with third parties)—
(a)after “Chapter” there shall be inserted “, in relation to a scheme,”;
(b)for “of an employer” there shall be substituted “or ex-spouses”; and
(c)after “or the employee” there shall be inserted “or ex-spouse”.
(3)After that subsection there shall be inserted the following subsection—
“(2A)In subsection (2) above the reference to the employer is a reference to the person who is the employer in relation to the scheme.”