Amendments to the Finance Act 2004

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”.