Sections 739B, 739K and 739U.
Interpretation
1. In this Schedule -
"appropriate person", in relation to a pension scheme, means -
(a) in the case of an exempt approved scheme (within the meaning of section 774), the administrator (within the meaning of section 770) of the scheme,
(b) in the case of a retirement annuity contract to which section 784 or 785 applies, the person lawfully carrying on in the State the business of granting annuities on human life with whom the contract is made, and
(c) in the case of a trust scheme to which section 784 or 785 applies, the trustees of the trust scheme;
"IREF declaration", in relation to a person means the declaration that that person would be required to make under section 739K and Schedule 2C.
Declaration of pension scheme
2. The declaration referred to in section 739K, in respect of a pension scheme referred to in paragraph (a) or (f) of the definition of "specified person", is a declaration in writing to the IREF which -
(a) is made by the
…