The National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000

• (b) the circumstances are such that a direction may be made by the Secretary of State under whichever of those regulations applies.

• (3) In this paragraph “relevant participator” means the participator in relation to whose rights under the AVC scheme the pension sharing order or provision, which gave the pension credit member in question entitlement to a pension credit, was made.

Tax

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• (1) Benefits payable under these Regulations shall be paid net of any tax due under the 2004 Act.

• (2) For the purposes of the 2004 Act, the administrator of the AVC scheme shall be the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG).

Civil partnerships and marriage of same sex couples

2A

• (1) In these Regulations, except as provided in paragraph (5), a reference to—

• (a) civil partnership is to be read as including a reference to marriage of a same sex couple and a reference to civil partners and a person who is in a civil partnership is to be construed accordingly;

• (b) a person who is living with another person as if they were in a civil partnership is to be read as including a reference to a person who is living with another person of the same sex as if they were married.

• (2) Where paragraph (1) requires a reference to be read in a particular way, any related reference (such as a reference to a civil partnership that has ended, a reference to a person whose civil partnership has ended, or a reference to persons formerly living together as civil partners) is to be read accordingly.

• (3) For the purposes of paragraphs (1) and (2) it does not matter how a reference is expressed.

• (4) The application of the Marriage (Same Sex Couples) Act 2013 in relation to these Regulations is modified so that—

• (a) section 11(1) and (2) has effect subject to paragraphs (1) to (3); and

• (b) Schedule 3 does not apply to the interpretation of these Regulations.

• (5) In this regulation, “civil partnership” and “civil partners” have the meanings given by section 1 of the Civil Partnership Act 2004.

Retirement and dependants’ benefits