The Tax and Civil Partnership Regulations 2007
These Regulations amend Schedule 28 of the Finance Act 2004 (“FA 2004”) and the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207) (“the 2006 Regulations”). References to “marriage” and “spouse or ex-spouse” are expanded to include references to civil partnerships and civil partners or former civil partners.