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(c) subsection (1), (3), (5) or (6) of section 123 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010,

(c)section 121 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010,

(c)section 121(2) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010,

(iii) section 131(3) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010,

(b)section 17(2) of the Family Law (Divorce) Act 1996, or

(b) subsection (5), (6), (8) or (9) of section 17 of the Family Law (Divorce) Act 1996, or

(b)section 17 of the Family Law (Divorce) Act 1996, or

“non-member”, in relation to a relevant pension arrangement, means an individual (other than a dependent member of the family within the meaning of section 2 of the Family Law Act 1995 and section 2 of the Family Law (Divorce) Act 1996) in whose favour a pension adjustment order in respect of the retirement benefit of a member of the arrangement has been made;

(ii) section 22(2) of the Family Law (Divorce) Act 1996, or

“non-member”, in relation to a relevant pension arrangement, means an individual (other than a dependent member of the family within the meaning of section 2 of the Family Law Act 1995 and section 2 of the Family Law (Divorce) Act 1996) in whose favour a pension adjustment order in respect of the retirement benefit of a member of the arrangement has been made;

(b) subsection (5), (6), (8) or (9) of section 17 of the Family Law (Divorce) Act 1996, or

(b)section 17 of the Family Law (Divorce) Act 1996, or

(b)section 17(2) of the Family Law (Divorce) Act 1996, or

(ii) section 22(2) of the Family Law (Divorce) Act 1996, or

(a) subsection (5), (6), (8) or (9) of section 12 of the Family Law Act 1995,

(a)section 12 of the Family Law Act 1995,

“non-member”, in relation to a relevant pension arrangement, means an individual (other than a dependent member of the family within the meaning of section 2 of the Family Law Act 1995 and section 2 of the Family Law (Divorce) Act 1996) in whose favour a pension adjustment order in respect of the retirement benefit of a member of the arrangement has been made;

(a)section 12(2) of the Family Law Act 1995,

(i) section 18(2) of the Family Law Act 1995,

“non-member”, in relation to a relevant pension arrangement, means an individual (other than a dependent member of the family within the meaning of section 2 of the Family Law Act 1995 and section 2 of the Family Law (Divorce) Act 1996) in whose favour a pension adjustment order in respect of the retirement benefit of a member of the arrangement has been made;

(a) subsection (5), (6), (8) or (9) of section 12 of the Family Law Act 1995,

(a)section 12 of the Family Law Act 1995,

(a)section 12(2) of the Family Law Act 1995,

(i) section 18(2) of the Family Law Act 1995,

(e) a public service pension scheme within the meaning of section 1 of the Public Service Superannuation (Miscellaneous Provisions) Act 2004, or

(e) a public service pension scheme within the meaning of section 1 of the Public Service Superannuation (Miscellaneous Provisions) Act 2004, or

(c) a payment or transfer is made to an overseas arrangement by direction of the individual under the provisions of the Occupational Pension Schemes and Personal Retirement Savings Accounts (Overseas Transfer Payments) Regulations 2003 (S.I. No. 716 of 2003), or

(c)section 121 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010,

(c)section 121(2) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010,

(c) subsection (1), (3), (5) or (6) of section 123 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010,

(iii) section 131(3) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010,

“PPS Number”, in relation to an individual, means the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

“PPS Number”, in relation to an individual, means the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

(1) In this Chapter and Schedule 23B, unless the context otherwise requires—

“amount crystallised by a benefit crystallisation event” shall be construed in accordance with paragraph 3 of Schedule 23B and a reference to “amount of the current event” shall be construed as the amount crystallised by the benefit crystallisation event which is that event;

“amount of uncrystallised pension rights on the specified date”, in relation to an individual, shall be determined in accordance with paragraph 1 of Schedule 23B;

“benefit crystallisation event” and the time when such an event occurs shall be construed in accordance with paragraph 2 of Schedule 23B;

“previously used amount”, in relation to the standard fund threshold or, as the case may be, the personal fund threshold shall be construed in accordance with paragraph 5 of Schedule 23B;

(4)Schedule 23B shall apply for the purposes of supplementing this Chapter and shall be construed as one with this Chapter.

“accrued pension amount”, in relation to a benefit crystallisation event of the kind referred to in paragraph 2(a)(i) of Schedule 23B in respect of a relevant pension arrangement that is a defined benefit arrangement, means the part (if any), determined in accordance with subsection (2A), of the amount represented by P in the formula in paragraph 3(aa) of that Schedule that had accrued to the individual under the arrangement on the specified date;

(2)(a) Subject to paragraph (b), for the purposes of this Chapter and Schedule 23B, the relevant valuation factor in relation to a relevant pension arrangement that is a defined benefit arrangement (in this subsection referred to as the “pension arrangement”) is—

(ii) after the specified date, where at the date of the current event relating to the pension arrangement the individual has attained the age included in an entry in column (1) of the Table to Schedule 23B, the figure in column (2) of that Table opposite that entry (in this Chapter and Schedule 23B referred to as the “relevant age-related factor”).

(ii) after the specified date, where at the date of the current event relating to the pension arrangement the individual has attained the age included in an entry in column (1) of the Table to Schedule 23B, the figure in column (2) of that Table opposite that entry (in this Chapter and Schedule 23B referred to as the “relevant age-related factor”).

(b) Where the administrator of a pension arrangement has, with the prior agreement of the Revenue Commissioners, used (before the specified date) a valuation factor (in this paragraph referred to as the “first-mentioned factor”) greater than the relevant valuation factor referred to in paragraph (a)(i) then, in such a case, for the purposes of this Chapter and Schedule 23B, the relevant valuation factor in relation to the pension arrangement is—

(ii) after the specified date, the greater of the first-mentioned factor and the relevant age-related factor and the reference to the meaning of ‘A’ in the formula in paragraph 3(a) of Schedule 23B shall be construed accordingly.

“market value” shall be construed in accordance with section 548;

(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);

(a) a retirement benefits scheme, within the meaning of section 771, for the time being approved by the Revenue Commissioners for the purposes of Chapter 1,

(b) the annuity or, as the case may be, the pension would otherwise become payable under a relevant pension arrangement where the individual exercises an option in accordance with section 772(3A), 784(2A) or, as the case may be, section 787H(1),

“relevant option”, in relation to a non-member and a transfer arrangement, means the option referred to in section 772(3A), 784(2A) or 787H(1), as the case may be, to the extent that those options refer to a transfer to an approved retirement fund, or where the transfer arrangement is a PRSA, the option to retain the assets of the transfer arrangement in that arrangement (or any other similar arrangement);

(b) a person mentioned in section 784, lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii),

(b) a person mentioned in section 784, lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii),

(b) the annuity or, as the case may be, the pension would otherwise become payable under a relevant pension arrangement where the individual exercises an option in accordance with section 772(3A), 784(2A) or, as the case may be, section 787H(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);

“relevant option”, in relation to a non-member and a transfer arrangement, means the option referred to in section 772(3A), 784(2A) or 787H(1), as the case may be, to the extent that those options refer to a transfer to an approved retirement fund, or where the transfer arrangement is a PRSA, the option to retain the assets of the transfer arrangement in that arrangement (or any other similar arrangement);

(b) an annuity contract or a trust scheme or part of a trust scheme for the time being approved by the Revenue Commissioners under section 784,

“approved retirement fund” has the meaning assigned to it by section 784A;

“approved minimum retirement fund” has the meaning assigned to it by section 784C;

(a) where the individual has made a PFT notification (within the meaning of section 787P), the accrued pension amount shall be the annual amount of pension included in the statement from the administrator referred to in subsection (2)(a) of section 787P, and

(c) a PRSA administrator, within the meaning of section 787A(1), and

(c) a PRSA contract, within the meaning of section 787A, in respect of a PRSA product, within the meaning of that section,

(b) the annuity or, as the case may be, the pension would otherwise become payable under a relevant pension arrangement where the individual exercises an option in accordance with section 772(3A), 784(2A) or, as the case may be, section 787H(1),

(ba) the annuity would otherwise become payable under a PRSA of a kind referred to in paragraph (c) of the definition of “relevant pension arrangement” where an individual does not elect to exercise an option in accordance with section 787H(1) and instead retains the assets available in the PRSA at that date, in that PRSA or any other PRSA,

“relevant option”, in relation to a non-member and a transfer arrangement, means the option referred to in section 772(3A), 784(2A) or 787H(1), as the case may be, to the extent that those options refer to a transfer to an approved retirement fund, or where the transfer arrangement is a PRSA, the option to retain the assets of the transfer arrangement in that arrangement (or any other similar arrangement);

“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);

(a)(i) where the individual is an individual to whom the Revenue Commissioners have issued a certificate or, as the case may be, a revised certificate in accordance with section 787P as that section applied at any time before the date of the passing of the Finance (No. 2) Act 2013 (in this Chapter referred to as the “earlier certificate”), the amount stated in the earlier certificate as being the individual’s personal fund threshold, and

(a) where the individual has made a PFT notification (within the meaning of section 787P), the accrued pension amount shall be the annual amount of pension included in the statement from the administrator referred to in subsection (2)(a) of section 787P, and

(a) the relevant member’s pension rights (within the meaning of section 787P(2)(a)(i)) in respect of the arrangement for the purposes of the statement certifying those rights (referred to in that section), and

“chargeable excess” shall be construed in accordance with section 787Q(4);

(d) an administrator of a relevant pension arrangement of a kind described in paragraphs (e) and (f) of the definition of relevant pension arrangement, as may be specified by regulations under section 787U;

“fund administrator” means a qualifying fund manager of an approved retirement fund or an approved minimum retirement fund or the PRSA administrator of a vested PRSA (within the meaning of section 790D(1)), as the case may be, (in this definition referred to as the ‘fund’) the beneficial owner of which is a non-member and the assets of which consist, in whole or in part, of—

(2A) For the purposes of this Chapter and Schedule 23B—

(b) in any other case, the accrued pension amount shall be an amount equivalent to the annual amount of pension which would be represented by AP in the formula in paragraph 1(2)(b) of Schedule 23B, if the individual’s uncrystallised pension rights under the arrangement on the specified date were being calculated.