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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2013 - onwards
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787A. Interpretation and supplemental.

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

"additional voluntary PRSA contributions" means contributions made to a PRSA by an employee, who is a member of an approved scheme or of a statutory scheme, which are - (i) contributions made under a rule or part of a rule, as the case may be, of a retirement benefits scheme (in this definition referred to as the 'main scheme') which provides specifically for the payment of voluntary contributions to a PRSA by members of the main scheme, or (ii) contributions made under a separately arranged scheme approved by the Revenue Commissioners which is associated with the main scheme and which provides for voluntary contributions to a PRSA by members of the main scheme;

"approved scheme" has the same meaning as in Chapter 1 of this Part;

"approved retirement fund" has the meaning assigned to it by section 784A;

"approved minimum retirement fund" has the meaning assigned to it by section 784C;

"contract of employment" me

Comparing proposed amendment...