Revenue Note for Guidance
Schedule 34
Specified arrangements referred to in section 817RI
Schedule 34 lists out the specified arrangements referred to in section 817RI(1), as follows:
- A salary sacrifice arrangement approved under section 118B.
- The occupation of woodlands as provided for by section 232.
- The disposal by an individual of woodland as provided for by section 564.
- 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 of Part 30.
- 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.
- A PRSA contract (within the meaning of section 787A) in respect of a PRSA product (within the meaning of that section).
- A qualifying overseas pension plan within the meaning of Chapter 2B of Part 30.
- A profit sharing scheme approved by the Revenue Commissioners under Part 2 of Schedule 11.
- An employee share ownership trust approved by the Revenue Commissioners under paragraph 2 of Schedule 12.
- A savings-related share option scheme approved by the Revenue Commissioners under paragraph 2 of Schedule 12A.
- A certified contractual savings scheme certified by the Revenue Commissioners under Schedule 12B.
- A share option scheme approved by the Revenue Commissioners under paragraph 2 of Schedule 12C.
Relevant Date: Finance Act 2021