No 39 of 1997, Section 782A, Link Report

Links from Section 782A
Act	Linked to	Context
Pensions Act, 1990	index.html	(a)section 32 of the Pensions Act 1990,
Pensions Act, 1990	sec0032.html	(a)section 32 of the Pensions Act 1990,
Taxes Consolidation Act, 1997	sched23B.html	(6) Where a pre-retirement access option is exercised in respect of a relevant individual in accordance with subsection (3) the amount transferred shall not be a benefit crystallisation event (within the meaning of section 787O(1)) for the purposes of Chapter 2C and Schedule 23B.
Taxes Consolidation Act, 1997	sec0770.html	(i) additional voluntary contributions within the meaning of section 770(1), and
Taxes Consolidation Act, 1997	sec0780.html	(4) (a) The amount transferred by an administrator to a relevant individual in accordance with subsection (3) shall, notwithstanding section 780, be treated as a payment to the individual of emoluments to which Schedule E applies and accordingly the provisions of Chapter 4 of Part 42 shall apply to any such payment, and
Taxes Consolidation Act, 1997	sec0787A.html	“PRSA administrator” has the meaning assigned to it in section 787A(1);
Taxes Consolidation Act, 1997	sec0787A.html	“PRSA contract” has the meaning assigned to it in section 787A;
Taxes Consolidation Act, 1997	sec0787A.html	(ii) additional voluntary PRSA contributions within the meaning of section 787A(1),
Taxes Consolidation Act, 1997	sec0787A.html	(i) any sum paid by means of contribution, howsoever described, at any time by an employer (within the meaning of section 787A) to a scheme or to a PRSA,
Taxes Consolidation Act, 1997	sec0787O.html	“designated benefit” and “pension adjustment order” have the meanings assigned to them in section 787O(5)(a);
Taxes Consolidation Act, 1997	sec0787O.html	(6) Where a pre-retirement access option is exercised in respect of a relevant individual in accordance with subsection (3) the amount transferred shall not be a benefit crystallisation event (within the meaning of section 787O(1)) for the purposes of Chapter 2C and Schedule 23B.
Links to Section 782A (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched23.html	2C. (1) An administrator (within the meaning of section 782A(1)(a)) shall, within 15 working days of the end of each quarter commencing with the quarter ending on 30 June 2013, deliver to the Revenue Commissioners, by such electronic means as are required or approved by the Commissioners, the following information in respect of amounts transferred under section 782A during the quarter—
Taxes Consolidation Act, 1997	sched23.html	2C. (1) An administrator (within the meaning of section 782A(1)(a)) shall, within 15 working days of the end of each quarter commencing with the quarter ending on 30 June 2013, deliver to the Revenue Commissioners, by such electronic means as are required or approved by the Commissioners, the following information in respect of amounts transferred under section 782A during the quarter—
Taxes Consolidation Act, 1997	sched23C.html	1. An administrator (within the meaning of section 782A(1)(a)), who is a PRSA administrator (within the meaning of that provision), shall, within 15 working days of the end of each quarter commencing with the quarter ending on 30 June 2013, deliver to the Revenue Commissioners, by such electronic means as are required or approved by the Commissioners, the following information in respect of amounts transferred under section 782A during the quarter—
Taxes Consolidation Act, 1997	sched23C.html	1. An administrator (within the meaning of section 782A(1)(a)), who is a PRSA administrator (within the meaning of that provision), shall, within 15 working days of the end of each quarter commencing with the quarter ending on 30 June 2013, deliver to the Revenue Commissioners, by such electronic means as are required or approved by the Commissioners, the following information in respect of amounts transferred under section 782A during the quarter—
Taxes Consolidation Act, 1997	sec0531AM.html	(V) any amount transferred by an administrator under section ~~782A(3).~~ 782A(3), and
Taxes Consolidation Act, 1997	sec0772.html	(3I) A retirement benefits scheme shall not cease to be an approved scheme where the trustees of the scheme, notwithstanding anything contained in the rules of the scheme as approved, allow a member or, as the case may be, where the scheme is subject to a pension adjustment order, the spouse or former spouse or civil partner or former civil partner of the member, to avail of an option in accordance with section 782A.
Taxes Consolidation Act, 1997	sec0787K.html	(2C) A PRSA product (within the meaning of Part X of the Pensions Act 1990) approved under section 94 of that Act, shall not cease to be an approved product where, notwithstanding anything contained in the terms of the product as approved, the PRSA administrator makes an amount available from the PRSA assets to the PRSA contributor or, as the case may be, where the PRSA is subject to a pension adjustment order, to the spouse or former spouse or civil partner or former civil partner of the PRSA contributor (in this subsection referred to as the ‘relevant individual’) on foot of the relevant individual availing of an option in accordance with section 782A.