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Divorce etc. (Pension) (Scotland) Regulations 2000 [SSI 2000/112]

Divorce etc. (Pension) (Scotland) Regulations 2000 [SSI 2000/112]

Once an appropriate pension valuation has been obtained a formula calculates the value of the proportion of the pension to be shared.

Apportionment

The value of the proportion of any rights or interests which a party has or may have in any benefits under a pension arrangement as at the relevant date and which forms part of the matrimonial property by virtue of section 10(5) shall be calculated in accordance with the following formula–

where–

  • A is the value of these rights or interests in any benefits under the pension arrangement which is calculated, as at the relevant date, in accordance with paragraph (2) of regulation 3 above; and

  • B is the period of C which falls within the period of the marriage of the parties before the relevant date and, if there is no such period, the amount shall be a zero; and

  • C is the period of the membership of that party in the pension arrangement before the relevant date.


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