Occupational Pension Schemes (Modification of Schemes) Regulations (Northern Ireland) 2006
106.—(1) The Occupational Pension Schemes (Modification of Schemes) Regulations (Northern Ireland) 2006(1) are amended as follows.
(2) In regulation 3 (modifications to which subsisting rights provisions do not apply)—
(a)omit the “or” at the end of paragraph (h),
(b)in paragraph (i), in each of sub-paragraphs (i) and (ii), for “widow or widower” substitute “surviving opposite sex spouse”, and
(c)after paragraph (i) insert—
“, or
(j)which provides in relation to all or part of a member’s subsisting rights that after the member’s death—
(i)a surviving same sex spouse is treated in the same way as a surviving opposite sex spouse, and
(ii)the rights of any other survivor of the member are determined as if the surviving same sex spouse were a surviving opposite sex spouse.”.
(3) In regulation 7(1) (modifications which trustees may make), for “widow or widower”, in both places it occurs, substitute “surviving opposite sex spouse”.
(4) After regulation 7 insert—
“Modification of schemes: surviving same sex spouses
7ZA. The trustees of a trust scheme may by resolution modify the scheme in relation to all or part of a member’s subsisting rights so that after the member’s death—
(a)a surviving same sex spouse is treated in the same way as a surviving opposite sex spouse, and
(b)the rights of any other survivor are determined as if the surviving same sex spouse were a surviving opposite sex spouse.”.