Two draft orders, paving the way for new pension and inheritance tax rights for same-sex couples, similar to those shared by married couples, have been put before parliament.
The Office of Public Sector Information (OPSI) yesterday put through the Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005 and the Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order 2005. These draft orders amend provisions of the Pensions Schemes Act 1993, and secondary legislation concerning contracting-out, to allow for the introduction of civil partnerships and to extend the provision of survivor benefits to civil partners. It follows the initial policy of the Civil Par...
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