Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

786 Approval of certain other contracts

This section provides that the Revenue Commissioners may not approve a retirement annuity contract under section 784 unless the contract gives the individual the right to require the transfer of the value of his/her accrued rights under that contract to another person to be applied by that other person in payment of premiums under an annuity contract made between the individual and that other person.

Relevant Date: Finance Act 2019