Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
Schedule 34
Specified Arrangements Referred to in Section 817RI
The classes of arrangements referred to in section 817RI are as follows:
1. A salary sacrifice arrangement approved under section 118B.
2. The occupation of woodlands as provided for by section 232.
3. The disposal by an individual of woodland as provided for by section 564.
4. 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.
5. An annuity contract or a trust scheme, or part of a [2]>Trust Scheme<[2][2]>trust scheme<[2], for the time being approved by the Revenue Commissioners under section 784.
6. A PRSA contract (within the meaning of section 787A) in respect of a PRSA product (within the meaning of that section).
7. A qualifying overseas pension plan within the meaning of Chapter 2B of Part 30.
8. A profit sharing scheme approved by the Revenue Commissioners under Part 2 of Schedule 11.
9. An employee share ownership trust approved by the Revenue Commissioners under paragraph 2 of Schedule 12.
10. A savings-related share option scheme approved by the Revenue Commissioners under paragraph 2 of Schedule 12A.
11. A certified contractual savings scheme certified by the Revenue Commissioners under Schedule 12B.
12. A share option scheme approved by the Revenue Commissioners under paragraph 2 of Schedule 12C.
[3]>
13. A PEPP contract (within the meaning of Chapter 2D of Part 30) in respect of a PEPP (within the meaning of that Chapter).
<[3]
<[1]