The Pensions on Divorce etc. (Pension Sharing) (Scotland) Regulations 2000
These Regulations make provision with respect to pension-sharing in Scotland, under the Welfare Reform and Pensions Act 1999, where parties divorce or their marriage is declared to be null. Regulations 2 and 3 relate to the sharing of rights under pension arrangements. Regulations 4 and 5 relate to the sharing of state scheme rights.