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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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Chapter 2E

Automatic Enrolment Retirement Savings System

787AE. Interpretation (Chapter 2E)

In this Chapter—

Act of 2024” means the Automatic Enrolment Retirement Savings System Act 2024;

AE provider scheme” has the same meaning as it has in the Act of 2024;

Authority” means An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir;

balance” has the same meaning as it has in Part 5 of the Act of 2024;

contributing participant” has the same meaning as it has in the Act of 2024;

contribution” has the same meaning as it has in the Act of 2024;

emoluments” has the same meaning as it has in Chapter 4 of Part 42;

employee” has the same meaning as it has in Chapter 4 of Part 42;

employer” has the same meaning as it has in Chapter 4 of Part 42;

employer contribution” has the same meaning as it has in the Act of 2024;

investment management provider” has the same meaning as it has in the Act of 2024;

participant” has the same meaning as it has in the Act of 2024;

participant account”, in relation to a participant, means the account maintained for the participant by the Authority under section 76 of the Act of 2024;

participant contribution” has the same meaning as it has in the Act of 2024;

personal representative” has the same meaning as it has in Part 5 of the Act of 2024;

redemption date” shall be construed in accordance with Chapter 2 of Part 5 of the Act of 2024;

redemption value”, in relation to units in an AE provider scheme on any date, has the same meaning as it has in Part 5 of the Act of 2024;

Revenue officer” means an officer of the Revenue Commissioners;

State contribution” has the same meaning as it has in the Act of 2024;

unit”, in relation to an AE provider scheme, has the same meaning as it has in Part 4 of the Act of 2024.

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Inserted by FA24 s14(1). Comes into operation on the making of an order to that effect by the Minister for Finance.