Link Report

(a) an administrator, within the meaning of section 770(1) of the Act of 1997,

“excluded assets”, in relation to a scheme of a kind described in paragraph (a) of the definition of “scheme”, means assets representing the liabilities of the scheme which are attributable to the provision of relevant benefits (within the meaning of section 770 of the Act of 1997) in respect of any member of such a scheme—

Section 770.

1. An application for the approval for the purposes of Chapter 1 of Part 30 (in this Schedule referred to as “Chapter 1”) of any retirement benefits scheme shall be made in writing by the administrator of the scheme to the Revenue Commissioners in such form and manner as they may specify before the end of the first year of assessment for which approval is required, and shall be supported by—

1. An application for the approval for the purposes of Chapter 1 of Part 30 (in this Schedule referred to as “Chapter 1”) of any retirement benefits scheme shall be made in writing by the administrator of the scheme to the Revenue Commissioners in such form and manner as they may specify before the end of the first year of assessment for which approval is required, and shall be supported by—

(a) in the case of an exempt approved scheme (within the meaning of section 774), the administrator (within the meaning of section 770) of the scheme,

(a) in the case of an exempt approved scheme (within the meaning of section 774), the administrator (within the meaning of section 770) of the scheme,

Chapter 1 of Part 30

Chapter 1 of Part 30

“director” and “employee” have the meanings respectively assigned to them by section 770(1);

“director” and “employee” have the meanings respectively assigned to them by section 770(1);

“director” and “employee” have the meanings, respectively, given to them by section 770(1);

“director” and “employee” have the meanings, respectively, given to them by section 770(1);

“director” has the same meaning as it has in section 770;

(b) any contract (including a contract of assurance) entered into for the purposes of, and made with the persons having the management of, an exempt approved scheme (within the meaning of Chapter 1 of Part 30), being a contract so framed that the liabilities undertaken by the assurance company under the contract correspond with liabilities against which the contract is intended to secure the scheme;

(b) any contract (including a contract of assurance) entered into for the purposes of, and made with the persons having the management of, an exempt approved scheme (within the meaning of Chapter 1 of Part 30), being a contract so framed that the liabilities undertaken by the assurance company under the contract correspond with liabilities against which the contract is intended to secure the scheme;

(d) (i) any PRSA contract (within the meaning of Chapter 2A of Part 30), and

(i) additional voluntary contributions within the meaning of section 770(1), and

(a) an administrator, within the meaning of section 770(1),

“member”, in relation to a relevant pension arrangement, means any individual who, having been admitted to membership under the rules of the arrangement, remains entitled to any benefit under the arrangement and includes an employee within the meaning of section 770(1), the individual referred to in section 784, a PRSA contributor within the meaning of Chapter 2A and a relevant migrant member within the meaning of section 787M(1);

(f) a statutory scheme, within the meaning of section 770(1), other than a public service pension scheme referred to in paragraph (e);

(i) an administrator within the meaning of section 770(1),

(vi) a statutory scheme, within the meaning of section 770(1), other than a public service pension scheme referred to in paragraph (v);

(c) is not income arising under a trust established for charitable purposes only or income from investments, deposits or other property held for the purposes of a fund or scheme established for the sole purpose of providing relevant benefits within the meaning of section 770,

“additional voluntary contributions” and “retirement benefits scheme” have, respectively, the meanings assigned to them in section 770;

(b) in the case of a retirement benefits scheme, an administrator within the meaning of section 770, and

(a) in relation to an employee pension contribution, has the same meaning as it has for the purposes of Chapter 1 of Part 30, and

(a) in relation to an employee pension contribution, has the same meaning as it has for the purposes of Chapter 1 of Part 30, and

(a) in relation to an employee pension contribution and an employer pension contribution, shall be construed for the purposes of this section in the same way as it is construed for the purposes of Chapter 1 of Part 30, and

(a) in relation to an employee pension contribution and an employer pension contribution, shall be construed for the purposes of this section in the same way as it is construed for the purposes of Chapter 1 of Part 30, and

“director”, “employee” and “employer” have the meanings, respectively, given to them by section 770(1);