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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2006 - onwards
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848V. Interpretation (Part 36B).

In this Part -

"additional voluntary contributions" have, respectively, the meanings assigned to them in section 770;

"retirement benefits scheme" have, respectively, the meanings assigned to them in section 770;

"administrator" means, subject to section 848AD - (a) in the case of a PRSA, a PRSA administrator, (b) in the case of a retirement benefits scheme, an administrator within the meaning of section 770, and (c) in the case of an annuity contract, a person mentioned in section 784 who is lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii);

"annuity contract" means an annuity contract or a trust scheme or part of a trust scheme for the time being approved by the Revenue Commissioners under section 784;

"gross funds" in relation to a special savings incentive account have, respectively, the meanings assigned to them in section 848H(5);

"maturity date" in relation to a special savings incentive account

Comparing proposed amendment...