Taxes Consolidation Act, 1997
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sec0787N.html
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then, where the relevant migrant member has provided a certificate of contributions, relief for that year of assessment
under the provisions of section 774(6), 774(7) and 778(1) of Chapter 1
under the provisions of subsections (6), (7) and (8) of section 774 and section 778(1) of Chapter 1 (which relates to occupational pension schemes), or, as the case may be, section 787 of Chapter 2 (which relates to retirement annuities),
or sections 787C, 787E, 787F or 787J of Chapter 2A (which relates to personal retirement savings accounts),
or sections 787C, 787E, 787F or 787J of Chapter 2A (which relates to personal retirement savings accounts) or sections 787X, 787Z or 787AD of Chapter 2D (which relates to Pan-European Personal Pension Products) and
shall, with any necessary modifications, apply to those contributions as if—
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