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“PEPP Regulation” means Regulation (EU) No. 2019/1238 of the European Parliament and Council of 20 June 20191;

1. OJ No. L. 198, 25.7.2019. p.1.

“PPS Number”, in relation to an individual, means that individual’s Personal Public Service Number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005);

“PPS Number”, in relation to an individual, means that individual’s Personal Public Service Number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005);

“specified individual”, in relation to a year of assessment, means an individual whose relevant earnings for the year of assessment were derived wholly or mainly from an occupation or profession specified in Schedule 23A.

“market value” shall be construed in accordance with section 548;

“approved retirement fund” has the same meaning as it has in section 784A;

“PEPP provider” has the same meaning as in the PEPP Regulation and includes a person appointed by the PEPP provider in accordance with section 787AA(7)(ii);

“earnings limit” shall be construed in accordance with section 790A;