Finance Act 2004182
In Schedule 36 (pension schemes etc: transitional provisions and savings), in paragraph 54—
a
in sub-paragraph (1)(a), after “ex-spouse” insert “or former civil partner”, and
b
in sub-paragraph (5) —
i
after the definition of “ex-spouse” insert —
“former civil partner”, in relation to an employee, means the other party to a civil partnership with the employee that has been dissolved or annulled,
ii
in the definition of “relative” —
aa
in paragraph (a), for “wife or husband” substitute “spouse or civil partner”, and
bb
in paragraph (b), after “widower” insert “or surviving civil partner”.