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

787U Regulations

(1) & (2) This section provides for the making of regulations by Revenue in relation to Chapter 2C prescribing the procedure to be adopted in giving effect to the Chapter and providing generally as to the administration of the Chapter. The regulations may include provisions for specifying for the purpose of the Chapter the person who shall be treated as the administrator of a Public Sector pension scheme. Regulations made must be laid before the Dáil with the usual provisions for annulment of the regulations by way of resolution passed within 21 sitting days.

Relevant Date: Finance Act 2020