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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.