| Links from Section 787P | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(i) certifying the amount of the crystallised or, as the case may be, uncrystallised pension rights in respect of the arrangement on the specified date, in relation to the individual (in this subsection referred to as the “individual’s pension rights”), calculated in accordance with the provisions of this Chapter and Schedule 23B, |
|
|
Taxes Consolidation Act, 1997 |
(ii) where the arrangement is a defined benefit arrangement, certifying the annual amount of pension represented by AP in the formula in paragraph 1(2)(b) of Schedule 23B included in the calculation of the individual’s pension rights, and |
|
|
Taxes Consolidation Act, 1997 |
(V) such other information and particulars as the Revenue Commissioners may reasonably require for the purposes of this Chapter and Schedule 23B. |
|
|
Taxes Consolidation Act, 1997 |
(iii) where the arrangement is an arrangement of a kind described in paragraph (a) of the definition of “relevant pension arrangement” in section 787O(1), specifying the Revenue Approval Reference Number (in this subsection referred to as the “reference number”) of the arrangement, |
|
|
Taxes Consolidation Act, 1997 |
(b) that the individual notifies the Revenue Commissioners, by such electronic means (within the meaning of section 917EA) as are required by the Commissioners, within the period of 12 months from the date the electronic means are made available by the Commissioners, or before the first benefit crystallisation event occurs after the specified date, whichever is the earlier, that he or she has a personal fund threshold and provides the following information (in this section referred to as the “PFT notification”)— |
|
| Links to Section 787P (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(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 |
|
|
Taxes Consolidation Act, 1997 |
(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 |
|
|
Taxes Consolidation Act, 1997 |
(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 |
|
|
Taxes Consolidation Act, 1997 |
(d) where relevant, the amount of the individual’s personal fund threshold together with a copy of the certificate issued by
the Revenue Commissioners under
|
|
|
Taxes Consolidation Act, 1997 |
(d) where relevant, the amount of the individual’s personal fund threshold together with a copy of the certificate issued by
the Revenue Commissioners under
|
|