Link Report

“Directive” means Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016² on the activities and supervision of institutions for occupational retirement provision (IORPs) (recast);

²OJ No. L354, 23.12.2016, p. 37

(c) Exemption from income tax shall, on a claim being made in that behalf, be allowed in respect of underwriting commissions if, or to such extent as the Revenue Commissioners are satisfied that, the underwriting commissions are applied for the purposes of the scheme, and in respect of which the trustees of the scheme would but for this subsection be chargeable to tax under Case IV of Schedule D.

(4) For the purposes of sections 172A(1), 256(1) and 739B(1), the reference to “an exempt approved scheme within the meaning of section 774” in the definition of “pension scheme” in those sections shall be deemed to include a reference to a scheme referred to in subsection (2).

(4) For the purposes of sections 172A(1), 256(1) and 739B(1), the reference to “an exempt approved scheme within the meaning of section 774” in the definition of “pension scheme” in those sections shall be deemed to include a reference to a scheme referred to in subsection (2).

(4) For the purposes of sections 172A(1), 256(1) and 739B(1), the reference to “an exempt approved scheme within the meaning of section 774” in the definition of “pension scheme” in those sections shall be deemed to include a reference to a scheme referred to in subsection (2).

(4) For the purposes of sections 172A(1), 256(1) and 739B(1), the reference to “an exempt approved scheme within the meaning of section 774” in the definition of “pension scheme” in those sections shall be deemed to include a reference to a scheme referred to in subsection (2).