Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order 2005

Before the Minister resumes his place, I thank him for his offer to write on any cases that have not received a response. Perhaps I may rephrase one of the questions I have put to him so that, if he cannot answer it now, it can be covered in correspondence. I turn to the issue of whether the Practice Notes IR12, which are currently phrased in a particular way around ““spouses”” and not ““civil partners””, will be altered. I understand that it is compliance with the practice notes that drives the ability to gain the tax-beneficial regime for occupational pensions.