787M Interpretation and general (Chapter 2B).

(1) In this Chapter, unless the context otherwise requires—

“administrator”, in relation to an overseas pension plan, means the person or persons having the management of the plan;

“contributions” include premia;

“certificate of contributions” means a certificate obtained by the relevant migrant member from the administrator and provided to the Revenue Commissioners, in a form to be furnished by the Revenue Commissioners for that purpose, containing for each calendar year the following particulars in respect of the relevant migrant member of the plan—

(a) his or her name, address, PPS Number and policy reference number,

(b) the contributions paid by him or her under the plan in that year, and

(c) where relevant, the contributions, if any, paid under the plan in that year in respect of him or her by, or on behalf of, his or her employer;

“overseas pension plan” means a contract, an agreement, a series of agreements, a trust deed or other arrangements, other than a state social security scheme, which is established in, or entered into under the law of, ^[4]>the United Kingdom or^<[4] a Member State of the European Communities, other than the State;

“national of a Member State of the European Communities” means any individual possessing the nationality or citizenship of a Member State of the European Communities;

“policy reference number” means the unique identifying number of a relevant migrant member in relation to an overseas pension plan;

“PPS Number” means a personal public service number within the meaning of ^[2]>section 223 of the Social Welfare (Consolidation) Act 1993;^<[2][2]>section 262 of the Social Welfare Consolidation Act 2005;^<[2]

“qualifying overseas pension plan” means an overseas pension plan—

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(a) which is in good faith established for the sole purpose of providing benefits of a kind similar to those referred to in Chapters 1, 2, or 2A of this Part,

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(a) which is in good faith established for the sole purpose of providing benefits of a kind similar to those referred to in Chapters 1, 2, 2A or 2D of this Part,

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(b) in respect of which tax relief is available under the law of the Member State of the European Communities in which the plan is established^[5]>, or under the law of the United Kingdom where the plan is established in the United Kingdom,^<[5] in respect of any contributions paid under the plan, and

(c) in relation to which the relevant migrant member of the plan complies with the requirements of subsection (2);

“relevant migrant member” means an individual who is a resident of the State and who is a member of a qualifying overseas pension plan and who, in relation to any contributions paid under the plan—

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(a) was, at the time the individual first became a member of the pension plan, a resident of a Member State of the European Communities, other than the State, and entitled to tax relief in respect of contributions paid under the plan under the law of that Member State of the European Communities,

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(a) was, at the time the individual first became a member of the pension plan—

(i) a resident of a Member State of the European Union, other than the State, or

(ii) a resident of the United Kingdom,

and entitled to tax relief in respect of contributions paid under the plan under the law of that Member State of the European Union or the United Kingdom, as the case may be,

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(b) was a member of the pension plan at the beginning of the period in which the individual became a resident of the State,

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(c) was, immediately before the beginning of that period, resident outside of the State for a continuous period of 3 years, and

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(c) was, immediately before the beginning of that period, resident outside of the State for a continuous period of 3 years (but this paragraph shall not apply where the contributions are to a subaccount, within the meaning of Article 2(23) of Regulation (EU) No. 2019/1238 of the European Parliament and Council of 20 June 2019¹), and

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(d) (i) is a national of a Member State of the European Communities ^[7]>or a citizen of the United Kingdom^<[7], or

(ii) not being such an individual, was a resident of a Member State of the European Communities, other than the State, ^[8]>or a resident of the United Kingdom,^<[8] immediately before becoming a resident of the State;

“resident” means—

(a) in the case of a Member State of the European Communities^[9]>, or the United Kingdom,^<[9] with the Government of which arrangements having the force of law by virtue of ^[3]>section 826(1)(a)^<[3][3]>section 826(1)^<[3] have been made, that the individual is regarded as being a resident of that State under those arrangements, and

(b) in any other case, that the individual is by virtue of the law of that State a resident of that State for the purposes of tax;

“state social security scheme” means a system of mandatory protection put in place by the Government of a country or territory, other than the State, to provide a minimum level of retirement income or other benefits, the level of which is determined by that Government;

“tax reference number” means, in relation to an institution operating or managing an overseas pension plan, the unique identification number allocated to the institution by a Member State of the European Communities, other than the State, ^[10]>or by the United Kingdom,^<[10] for the purposes of taxation, and where more than one such number has been allocated, the reference number appropriate to the business in the course of which the overseas pension plan was issued.

(2) The requirements referred to in paragraph (c) of the definition of “qualifying overseas pension plan” in subsection (1) are that the relevant migrant member—

(a) obtains from the administrator of the plan and provides to the Revenue Commissioners in such form and manner as they may specify—

(i) such evidence as they may reasonably require to verify the position in relation to paragraphs (a) and (b) of the definition of “qualifying overseas pension plan” in subsection (1), and

(ii) the following particulars in relation to the plan—

(I) the name, address and tax reference number of the institution operating or managing the plan,

(II) the policy reference number of the relevant migrant member of the plan,

(III) the date on which the relevant migrant member became a member of the plan,

(IV) the date on which contributions under the plan first became payable,

(V) the date on which benefits under the plan first become payable,

and

(b) has irrevocably instructed the administrator of the plan to provide to the Revenue Commissioners such information as they may reasonably require in relation to any payments made under the plan.