Link Report

“defined benefit scheme” has the meaning assigned to it in section 2(1) of the Pensions Act 1990;

“defined benefit scheme” has the meaning assigned to it in section 2(1) of the Pensions Act 1990;

(II) the employer is insolvent for the purposes of the Protection of Employees (Employers’ Insolvency) Act 1984,

“insurer” means the holder of an authorisation to carry on insurance of a class listed in Schedule 2 to the European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015);

(i) from that due date until the day on which the duty is paid, be liable to pay, in addition to the duty, interest on the duty calculated in accordance with section 159D, and

“market value” shall be construed in accordance with section 548 of the Act of 1997;

(a) any contract of a type described in section 706(3) of the Act of 1997, and

“pension fund”, in relation to an insurer, shall be construed in accordance with subsection (2) of section 706 of the Act of 1997 and as if the business referred to in paragraph (a) of that subsection includes policies of assurance referred to in paragraph (b) of the definition of “contract of assurance”;

(a) an administrator, within the meaning of section 770(1) of the Act of 1997,

(d) a PEPP provider, within the meaning of Chapter 2D of Part 30 of the Act of 1997;

“excluded assets”, in relation to a scheme of a kind described in paragraph (a) of the definition of “scheme”, means assets representing the liabilities of the scheme which are attributable to the provision of relevant benefits (within the meaning of section 770 of the Act of 1997) in respect of any member of such a scheme—

(d) a PEPP contract, within the meaning of Chapter 2D of Part 30 of the Act of 1997, in respect of a PEPP, within the meaning of that Chapter, other than a PEPP contract in respect of which a lump sum, to which paragraph (a) of section 787AA(3) of the Act of 1997 applies, has been paid or made available to the PEPP contributor;

(a) a retirement benefits scheme, within the meaning of section 771 of the Act of 1997—

(b) a person mentioned in section 784 or 785 of the Act of 1997, lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii) of that Act, and in section 784(4A)(ii) of that Act,

(b) a person mentioned in section 784 or 785 of the Act of 1997, lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii) of that Act, and in section 784(4A)(ii) of that Act,

(b) an annuity contract or a trust scheme or part of a trust scheme approved by the Commissioners under section 784 or 785 of the Act of 1997 or, as the case may be, under both of those sections of that Act, other than an annuity contract or trust scheme or part of a trust scheme so approved in respect of which a lump sum, to which paragraph (b) of section 784(2) of the Act of 1997 applies, has been paid to the individual entitled to an annuity under the contract, trust scheme or part of a trust scheme, as the case may be, or or part of a trust scheme, as the case may be,

(b) an annuity contract or a trust scheme or part of a trust scheme approved by the Commissioners under section 784 or 785 of the Act of 1997 or, as the case may be, under both of those sections of that Act, other than an annuity contract or trust scheme or part of a trust scheme so approved in respect of which a lump sum, to which paragraph (b) of section 784(2) of the Act of 1997 applies, has been paid to the individual entitled to an annuity under the contract, trust scheme or part of a trust scheme, as the case may be, or or part of a trust scheme, as the case may be,

(b) a person mentioned in section 784 or 785 of the Act of 1997, lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii) of that Act, and in section 784(4A)(ii) of that Act,

(b) an annuity contract or a trust scheme or part of a trust scheme approved by the Commissioners under section 784 or 785 of the Act of 1997 or, as the case may be, under both of those sections of that Act, other than an annuity contract or trust scheme or part of a trust scheme so approved in respect of which a lump sum, to which paragraph (b) of section 784(2) of the Act of 1997 applies, has been paid to the individual entitled to an annuity under the contract, trust scheme or part of a trust scheme, as the case may be, or or part of a trust scheme, as the case may be,

(c) a PRSA administrator, within the meaning of section 787A(1) of the Act of 1997; section 787A(1) of the Act of 1997, and

(c) a PRSA contract, within the meaning of section 787A of the Act of 1997, in respect of a PRSA product, within the meaning of that section, other than a PRSA contract in respect of which a lump sum, to which “paragraph (a)” of section 787G(3) of the Act of 1997 applies, has been paid or made available to the PRSA contributor; made available to the PRSA contributor, or

(d) a PEPP contract, within the meaning of Chapter 2D of Part 30 of the Act of 1997, in respect of a PEPP, within the meaning of that Chapter, other than a PEPP contract in respect of which a lump sum, to which paragraph (a) of section 787AA(3) of the Act of 1997 applies, has been paid or made available to the PEPP contributor;

(c) a PRSA contract, within the meaning of section 787A of the Act of 1997, in respect of a PRSA product, within the meaning of that section, other than a PRSA contract in respect of which a lump sum, to which “paragraph (a)” of section 787G(3) of the Act of 1997 applies, has been paid or made available to the PRSA contributor; made available to the PRSA contributor, or

“Act of 1997” means the Taxes Consolidation Act 1997;