The Tax and Civil Partnership Regulations 2007

Amendments to the Finance Act 2004

This adran has no associated Memorandwm Esboniadol

2.—(1) Schedule 28 to the Finance Act 2004(1) (registered pension schemes: authorised pensions –supplementary) is amended as follows.

(2) After paragraphs 2(6)(a) and 3(2)(a) insert—

(aa)entering into a civil partnership,.

(3) In paragraphs 17(1)(d) and (e), after the words “marrying” insert “, entering into a civil partnership”.