Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been repealed.
Repealed by FA25 s15. Comes into operation on 1 January 2026.
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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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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” has the same meaning as it has in the Act of 2024;
“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;
“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;
“personal representative” has the same meaning as it has in Part 5 of the Act of 2024;
“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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