Pre-Retirement Access to PRSA AVCs
Part 30, Chapter 1.
Information to be provided in respect of pre-retirement access to additional voluntary PRSA contributions
1. An administrator (within the meaning of section 782A(1)(a)), who is a PRSA administrator (within the meaning of that provision), shall, within 15 working days of the end of each quarter commencing with the quarter ending on 30 June 2013, deliver to the Revenue Commissioners, by such electronic means as are required or approved by the Commissioners, the following information in respect of amounts transferred under section 782A during the quarter—
(a) the number of transfers made,
(b) the aggregate value of the transfers made, and
(c) the tax deducted from the aggregate value of the transfers made.
2. In this Schedule “quarter” means a period of 3 consecutive months ending on 31 March, 30 June, 30 September or 31 December.