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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
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784A. Approved retirement fund.

(1)

(a) In this section -

"approved retirement fund" means a fund which is managed by a qualifying fund manager and which complies with the conditions of section 784B;

"EEA Agreement" means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;

"EEA state" means a state which is a contracting party to the EEA Agreement;

"qualifying fund manager" means -

(a) a person who is a holder of a licence granted under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of an EEA state, other than the State, or of the United Kingdom, which corresponds to a licence granted under the said section 9,

(b) a building society within the meaning of the Building Societies Act 1989, or a society established in accordance with the law of a Member State of the European Union, other than the State, or of the United Kingd

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