| Links from Section 787L | ||
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| Act | Linked to | Context |
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Pensions Act, 1990 |
(1) In addition to the requirements imposed by section 787K for the granting of such approval, the Revenue Commissioners shall not approve, for the purposes of section 94(3) of the Pensions Act, 1990, a PRSA product (within the meaning of Part X of that Act) unless the product provides that the individual who has entered into the arrangements in respect of it may require a sum representing the value of his or her accrued rights under the product— |
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Pensions Act, 1990 |
(2) Without prejudice to subsection (1), the Revenue Commissioners shall not approve, for the purposes of section 94(3) of the Pensions Act, 1990, a PRSA product (within the meaning of Part X of that Act) unless the product provides that the PRSA provider may receive contributions from— |
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Taxes Consolidation Act, 1997 |
(c) a contract approved by the Revenue Commissioners in accordance with Chapter 2 of this Part to which the contributor to the first-mentioned PRSA is a party. |
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Taxes Consolidation Act, 1997 |
(1) In addition to the requirements imposed by section 787K for the granting of such approval, the Revenue Commissioners shall not approve, for the purposes of section 94(3) of the Pensions Act, 1990, a PRSA product (within the meaning of Part X of that Act) unless the product provides that the individual who has entered into the arrangements in respect of it may require a sum representing the value of his or her accrued rights under the product— |
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| Links to Section 787L (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(d) notwithstanding sections 787K and 787L, the aggregate benefits under— |
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Taxes Consolidation Act, 1997 |
(1) Subject to subsection (2) and to sections 787H and 787L, the Revenue Commissioners shall not approve, for the purposes of section 94(3) of the Pensions Act, 1990, a PRSA product (within the meaning of Part X of that Act) unless it appears to them to satisfy the following conditions— |
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Taxes Consolidation Act, 1997 |
(IV) assets made available to the PRSA contributor by the PRSA administrator, where the PRSA administrator retains such assets as would be required to be transferred to an approved minimum retirement fund if the PRSA contributor opted in accordance with section 787H(1), |
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