Provisions are made to allow two individuals who are not of the same sex to form a civil partnership in England and Wales. This instrument provides in the main for an opposite-sex couple who form a civil partnership to be treated in law in the same way as a same sex couple who are in a civil partnership, but there are some exceptions (most notably in the law relating to parenthood and parental responsibility) where the instrument provides for them to be treated instead in the same way as an opposite-sex married couple. These Regulations come into force on 2 December 2019. Please see the NARPO website for further information on survivor entitlements