SCHEDULE 2Amendments of provisions of Regulations relating to contracted-out occupational and appropriate personal pension schemes, extending those provisions to surviving civil partners

PART 10The Occupational Pension Schemes (Discharge of Liability) Regulations 1997

(S.I. 1997/784)

43

Amend regulation 11 (conditions on which liability to provide pensions under a relevant scheme may be discharged) as follows—

a

in paragraph (3)—

i

in sub-paragraphs (a) and (b), for “widow or widower” substitute “widow, widower or surviving civil partner”;

ii

in sub-paragraph (b), omit “and (c)”;

b

for paragraph (4) substitute the following paragraph—

4

Subject to paragraph (7), the circumstances referred to in paragraph (3) are—

a

the beneficiary marries or forms a civil partnership after having received benefits under the policy or contract;

b

the widow, widower or surviving civil partner of the beneficiary—

i

remarries or, as the case may be, marries;

ii

forms a civil partnership or, as the case may be, forms a subsequent civil partnership;

iii

lives together as husband and wife with another person to whom he or she is not married;

iv

lives together with a person of the same sex as if they were civil partners; or

v

at the time of the beneficiary’s death—

a

is living together as husband and wife with another person to whom he or she is not married; or

b

is living together with a person of the same sex as if they were civil partners.

c

after paragraph (6), add the following paragraph—

7

Sub-paragraphs (b)(ii), (iv) and (v)(b) of paragraph (4) do not apply where the beneficiary dies before 5th December 2005.