Links from Section 787AB | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(3)Where an individual opts in accordance with subsection (1), sections 784A and 784B shall apply as if that option were an option in accordance with section 784(2A). |
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Taxes Consolidation Act, 1997 |
(3)Where an individual opts in accordance with subsection (1), sections 784A and 784B shall apply as if that option were an option in accordance with section 784(2A). |
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Taxes Consolidation Act, 1997 |
(3)Where an individual opts in accordance with subsection (1), sections 784A and 784B shall apply as if that option were an option in accordance with section 784(2A). |
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Taxes Consolidation Act, 1997 |
(2)The assets that a PEPP provider shall transfer to an approved retirement fund in accordance with subsection (1) shall be the assets available in the PEPP at the time the election under that subsection is made less any lump sum the PEPP provider is permitted to pay without deduction of tax in accordance with section 787AA(3)(a). |
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Links to Section 787AB (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(b) the individual exercises an option in accordance
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Taxes Consolidation Act, 1997 |
(bd) the individual does not elect to exercise an option in accordance with section 787AB(1) and instead retains the assets of the PEPP in that PEPP, |
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Taxes Consolidation Act, 1997 |
(b) an amount transferred to an approved retirement fund in accordance with section 787AB, |
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Taxes Consolidation Act, 1997 |
(c) an amount made available to the personal representatives of the PEPP contributor in accordance with section 787AB(1), |
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Taxes Consolidation Act, 1997 |
(b) the annuity or, as the case may be, the pension would otherwise become payable under a relevant pension arrangement where
the individual exercises an option in accordance with
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Taxes Consolidation Act, 1997 |
(bb) the annuity would otherwise become payable under a PEPP of a kind referred to in paragraph (g) of the definition of “relevant pension arrangement” where an individual does not elect to exercise an option in accordance with section 787AB(1) and instead retains the assets available in the PEPP at that date, in that PEPP or any other PEPP, |
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Taxes Consolidation Act, 1997 |
“relevant option”, in relation to a non-member and a transfer arrangement, means the option referred to in
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