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.