(1) [deleted]
(2) [deleted]
(3) [deleted]
(4) Subsection (2) of section 263 shall apply to a declaration made in accordance with subsection (1)(c) or a certificate to which subsection (3) applies as it applies in relation to declarations of a kind mentioned in that section.
(5) The Minister for Finance may specify requirements regarding the operation of approved minimum retirement funds.
(6) On or after 1 January 2022, a qualifying fund manager shall not accept any assets into an approved minimum retirement fund.