The Tax and Civil Partnership (No. 2) Regulations 2005

• Citation: S.I. 2005/3230
• Sections: 16

Section 1 Citation, commencement and effect

These Regulations may be cited as the Tax and Civil Partnership (No. 2) Regulations 2005 and shall come into force on 5th December 2005.

Section 2 The Stamp Duty (Exempt Instruments) Regulations 1987

(1) The Stamp Duty (Exempt Instruments) Regulations 1987 shall be amended as follows.

(2) In the Schedule —

(a) in paragraph D, after “spouse” insert “or civil partner”,

(b) after paragraph G insert —

GG. The conveyance or transfer of property on and in consideration only of the formation of a civil partnership to a party to the civil partnership (or his nominee) or to trustees to be held on the terms of a settlement made in consideration only of the civil partnership.

(c) in paragraph H —

(i) after “(1)” insert “or (1A)”, and

(ii) after “divorce” insert “or dissolution of civil partnership”.

Section 3 The Personal Equity Plan Regulations 1989

(1) The Personal Equity Plan Regulations 1989 shall be amended as follows.

(2) In regulation 5 (general investment rules), in paragraph (2)(b)(ii), after “spouse” insert “or civil partner”.

Section 4 The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990

(1) The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 shall be amended as follows.

(2) In regulation 5 (certificate of non-liability to tax), in paragraph (2)(b)(v), for “spouse” substitute “spouse, civil partner”.

Section 5 The Income Tax (Deposit-takers) (Interest Payments) Regulations 1990

(1) The Income Tax (Deposit-takers) (Interest Payments) Regulations 1990 shall be amended as follows.

(2) In regulation 5 (certificate of non-liability to tax), in paragraph (1)(b)(v), for “spouse” substitute “spouse, civil partner”.

Section 6 The Retirement Benefits Schemes (Restriction on Discretion to Approve)(Small Self-administered Schemes) Regulations 1991

(1) The Retirement Benefits Schemes (Restriction on Discretion to Approve)(Small Self-administered Schemes) Regulations 1991 shall be amended as follows.

(2) In regulation 2 —

(a) in paragraph (1) —

(i) at the appropriate place insert —

“former civil partner” has the meaning given by section 659D(1A) of the Act;

(ii) in the definition of “scheme member”, in paragraph (b), after “ex-spouse” insert “or former civil partner”, and

(b) in paragraph (4), for “husband or wife”, in every place occurring, substitute “spouse or civil partner”.

(3) In regulation 4(1)(c), in the definition of “A” —

(a) after “widower” insert “or surviving civil partner”, and

(b) after “married” insert “or with whom the member had formed a civil partnership”.

(4) In regulation 7 —

(a) in paragraph (2), in the definition of “C” —

(i) after “widower” insert “or surviving civil partner”, and

(ii) after “married” insert “or with whom the member had formed a civil partnership”, and

(b) in paragraph (3), in the definition of “E” —

(i) after “widower” insert “or surviving civil partner”, and

(ii) after “married” insert “or with whom the member had formed a civil partnership”.

Section 7 The Retirement Benefits Schemes (Restriction on Discretion to Approve)(Additional Voluntary Contributions) Regulations 1993

(1) Regulation 5A to the Retirement Benefits Schemes (Restriction on Discretion to Approve)(Additional Voluntary Contributions) Regulations 1993 shall be amended as follows.

(2) In paragraph (2), after “ex-spouse” insert “or former civil partner”.

(3) In the opening words of paragraph (3), after “ex-spouse” insert “or former civil partner”.

(4) In paragraph (5) —

(a) after sub-paragraph (a) insert —

(ab) “former civil partner” has the meaning given by section 659D(1A) of the Taxes Act;

(b) in sub-paragraph (b)(ii), after “marriage” insert “or civil partnership”.

(5) In paragraph (6)(a), after “marriage” insert “or civil partnership”.

(6) In paragraph (7) —

(a) in the opening words, after “ex-spouse's” insert “or former civil partner's”, and

(b) in sub-paragraph (a) —

(i) after “ex-spouse” insert “or former civil partner”, and

(ii) after “marriage” insert “or civil partnership”.

Section 8 The Retirement Benefits Schemes (Information Powers) Regulations 1995

(1) The Retirement Benefits Schemes (Information Powers) Regulations 1995 shall be amended as follows.

(2) In regulation 15 (retention of records), in paragraph (4)(a), after “widower,” insert “surviving civil partner,”.

Section 9 The Personal Pension Schemes (Tables of Rates of Annuities) Regulations 1996

(1) The Personal Pension Schemes (Tables of Rates of Annuities) Regulations 1996 shall be amended as follows.

(2) In regulation 3, in the opening words, after “widower” insert “or surviving civil partner”.

(3) In regulation 4(b) —

(a) after “marital”, in every place occurring, insert “or civil partnership”, and

(b) after “widower” insert “or surviving civil partner”.

Section 10 The Individual Savings Account Regulations 1998

(1) The Individual Savings Account Regulations 1998 shall be amended as follows.

(2) In regulation 6 (general investment rules), in paragraph (3)(b)(ii), after “spouse” insert “or civil partner”.

(3) In regulation 10 (qualifying individuals who may invest under an account), in paragraph (2)(d)(iii) , after “married to” insert “or in a civil partnership with”.

(4) In regulation 12 (conditions for application to subscribe to an account) —

(a) in paragraph (3) —

(i) in sub-paragraph (f)(iii) , after “married to” insert “or in a civil partnership with”, and

(ii) in the words following sub-paragraph (f)(iii), after “married to” insert “or in a civil partnership with”, and

(b) in paragraph (12) , after “spouse,” insert “civil partner,”.

Section 11 The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 2000

(1) The Retirement Benefits Schemes (Sharing of Pensions on Divorce or Annulment) Regulations 2000 shall be amended as follows.

(2) In regulation 1(1), for “Divorce or Annulment” substitute “the Dissolution or Annulment of a Marriage or Civil Partnership”.

(3) In regulation 2, insert at the appropriate place —

“former civil partner” has the meaning given by section 659D(1A) of the Taxes Act 1988;

(4) In regulation 5 —

(a) in paragraph (2)(b), after “ex-spouse” insert “or former civil partner”,

(b) in paragraph (4)(b), after “marriage” insert “or civil partnership”,

(c) in paragraph (5)(a), after “marriage” insert “or civil partnership”, and

(d) in paragraph (6) —

(i) in the opening words, after “ex-spouse's” insert “or former civil partner's”, and

(ii) in paragraph (a) —

(aa) after “ex-spouse” insert “or former civil partner”, and

(bb) after “marriage” insert “or civil partnership”.

(5) In regulation 6(2)(b), after “ex-spouse” insert “or former civil partner”.

(6) In regulation 7(2)(b), after “ex-spouse” insert “or former civil partner”.

(7) In regulation 8(2), in paragraph (c)(i), after “ex-spouse” insert “or former civil partner”.

(8) In the title, for “ Divorce or Annulment ” substitute “ the Dissolution or Annulment of a Marriage or Civil Partnership ”.

Section 12 The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) Regulations 2000

(1) The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) Regulations 2000 shall be amended as follows.

(2) In regulation 7 (circumstances where business not excluded from section 431D), in paragraph (c)(ii), after “widowers,” insert “civil partners, surviving civil partners,”.

Section 13 The Personal Pension Schemes (Conversion of Retirement Benefits Schemes) Regulations 2001

(1) The Personal Pension Schemes (Conversion of Retirement Benefits Schemes) Regulations 2001 shall be amended as follows.

(2) In regulation 6(4), for “husband or wife”, in each place, substitute “spouse or civil partner”.

(3) In regulation 10, in paragraph (4)(a), after “spouse” insert “or civil partner”.

Section 14 The Personal Pension Schemes (Transfer Payments) Regulations 2001

(1) The Personal Pension Schemes (Transfer Payments) Regulations 2001 shall be amended as follows.

(2) In regulation 2 —

(a) in the definition of “dependant” and “surviving spouse”, after ““surviving spouse”” insert “and “surviving civil partner””, and

(b) in the definition of “scheme member”, in paragraph (b), after “ex-spouse” insert “or former civil partner”.

(3) In regulation 4(4), after “spouse” insert “,surviving civil partner”.

(4) In regulation 10(2), after “spouse”, in every place occurring, insert “or civil partner”.

(5) In regulation 14(3) —

(a) in sub-paragraph (c), after “spouse” insert “,surviving civil partner”, and

(b) in sub-paragraph (d), after “spouse” insert “,surviving civil partner”.

Section 15 The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004

(1) The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 shall be amended as follows.

(2) In regulation 2 —

(a) in the definition of “spouse and charity transfer”, after “spouse” insert “, civil partner”, and

(b) at the appropriate place insert —

“section 131 rights” means the rights of issue under section 131(2) of the Civil Partnership Act 2004;

(3) In regulation 4 —

(a) in paragraph (3)(f), in the definition B, after “spouse” insert “, civil partner”,

(b) for paragraph (4) substitute —

(4) In Scotland, if legitim or section 131 rights could be claimed which would reduce the value of the spouse, civil partner or charity transfer, the value of B is reduced —

(a) to take account of any legitim or section 131 rights claimed, and

(b) on the basis that any part of the remaining legitim fund, which has been neither claimed nor renounced at the time of the application for confirmation, will be claimed in full, and

(c) on the basis that all section 131 rights, which have been neither claimed nor renounced at the time of the application for confirmation, will be claimed in full.

(c) in paragraph (6), in sub-paragraph (a) of the definition of “specified exempt transfers”, after “spouses” insert “or civil partners”, and

(d) in paragraph (8), after “spouse” insert “, civil partner”.

(4) In regulation 5 —

(a) in paragraph (1) —

(i) in the opening words, after “spouse” insert “, civil partner”, and

(ii) in sub-paragraph (a), after “spouse” insert “or civil partner”,

(b) in paragraph (2), after “spouse”, in every place occurring, insert “or civil partner”, and

(c) in the heading, after “ Spouse ” insert “ , civil partner ”.

(5) In regulation 6(2) —

(a) in sub-paragraph (a) —

(i) in paragraph (iii), after “marital” insert “or civil partnership”, and

(ii) in paragraph (v), after “spouse” insert “or civil partner”, and

(b) in sub-paragraph (e), after “spouse” insert “, civil partner”.

Section 16 The Pension Protection Fund (Tax) (2005-06) Regulations 2005

(1) The Pension Protection Fund (Tax) (2005-06) Regulations 2005 shall be amended as follows.

(2) In regulation 15(3)(b), after “ex-spouse” insert “or former civil partner”.