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Includes explanatory notes.
Modifies section 6 of the Tax Credits Act 2002 for the year 2005/06 to provide that where two people of the same sex are treated as a couple by virtue of the amendments to be made to the Tax Credits Act 2002 by Part 14 of Schedule 24 to the Civil Partnership Act 2004 a change of circumstances is treated as having occurred for the purposes of section 6. Consequently, if one or both of those people have claimed a tax credit, Regulations made under section 6 may require notification to be given of this change of circumstances.
Came into force 5 December 2005.
Amendments consequent of Civil Partnership Act with respect to paternity & adoption pay & leave.
Came into force 5 December 2005.
Amendments consequent of Civil Partnership Act
Came into force 10 December 2005.
Amendments consequent of Civil Partnership Act
Came into force 5 December 2005.
Amendments consequent of Civil Partnership Act. In matters of pension sharing on divorce, occupational and personal pension schemes, social security, and child support, civil partners will be afforded the same rights and responsibilities as spouses. In certain cases, same sex couples living together as if they were civil partners (but who have not formed a civil partnership) are to be treated in the same way as unmarried couples who are living together as if they were husband and wife.
In a substantial number of cases the amendments to social security subordinate legislation insert a new definition of "couple" to provide for four different categories of couple: married couples who are members of the same household; unmarried couples who are living together as husband and wife; same-sex couples who have formed a civil partnership and are members of the same household; and same-sex couples who are living together as if they were civil partners, and amend the definition of "partner" to mean the other member of a couple so defined. The amendments also provide for inclusion of surviving civil partners where there is a reference to widows or widowers, and extend the definition of "war widower's pension" to include war pensions paid to surviving civil partners.
Came into force 5 December 2005.
Amendments consequent of Civil Partnership Act. In particular new definitions of ‘partner’ and ‘couple’ have been introduced with respect to child benefit, Guardian’s Allowance and the child trust fund.
Came into force 5 December 05.
Provision has been made for surviving civil partners whose civil partner dies on or after 5th December 2005 to receive an increase in the rate of the additional (earnings related) pension under the State Earnings Related Pensions Scheme (SERPS) in the same way as a surviving spouse.
The proportion of the additional pension used in the calculation of the surviving civil partner's inheritable increments or lump sum is to be increased in line with the provisions set out in those Regulations relating to the calculation of the additional pension for surviving civil partners.
Amendments consequent of Civil Partnership Act to Vaccine Damage Payment regulations.
Came into force 5 December 2005.
Civil partners have been extended the same inheritance rights as currently apply to widowers in respect of a deceased person's graduated retirement benefit (including any increments or lump sum in a case where the deceased had deferred his or her entitlement).
Came into force 5 December 05.
The provisions for Category A or B retirement pension, shared additional pension or graduated retirement benefit made on behalf of a person who has died where the person had deferred entitlement to the pension or benefit are to be extended to civil partners.
Additionally a claim for a Category A or B retirement pension or graduated retirement benefit will be able to be made where a widower is under pension age at the time of his wife's death.
Coming into force 6 April 06.
References to ‘step’ relationships and ‘in-laws’ are to be read as including relationships arising through civil partnership.
Came into force 5 December 05.