1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Other Special Provisions (ss. 654-848AG)
  3. Part 30 Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities and Certain Pensions (ss. 770-790E)
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Part 30 Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities and Certain Pensions (ss. 770-790E)

Comparing proposed amendment...
Chapter 1 Occupational pension schemes (ss. 770-782A)
In force
 770. Interpretation and supplemental (Chapter 1).
In force
 771. Meaning of "retirement benefits scheme".
In force
 772. Conditions for approval of schemes and discretionary approval.
In force
 772A. Approval of retirement benefits products.
In force
 773. General Medical Services: scheme of superannuation.
In force
 774. Certain approved schemes: exemptions and reliefs.
In force
 775. Certain approved schemes: provisions supplementary to section 774(6).
In force
 776. Certain statutory schemes: exemptions and reliefs.
In force
 777. Charge to income tax in respect of certain relevant benefits provided for employees.
In force
 778. Exceptions to charge to tax under section 777.
In force
 779. Charge to income tax of pensions under Schedule E.
In force
 779A. Transactions deemed to be pensions in payment.
In force
 780. Charge to income tax on repayment of employees' contributions.
In force
 781. Charge to income tax: commutation of entire pension.
In force
 782. Charge to tax: repayments to employer.
In force
 782A. Pre-retirement access to AVCs.
Chapter 2 Retirement annuities (ss. 783-787)
In force
 783. Interpretation and general (Chapter 2).
In force
 784. Retirement annuities: relief for premiums.
In force
 784A. Approved retirement fund.
In force
 784B. Conditions relating to an approved retirement fund.
In force
 784C. Approved minimum retirement fund.
In force
 784D. Conditions relating to an approved minimum retirement fund.
Partially deleted
 784E. Returns, and payment of tax, by qualifying fund managers.
In force
 785. Approval of contracts for dependants or for life assurance.
In force
 786. Approval of certain other contracts.
In force
 787. Nature and amount of relief for qualifying premiums.
Chapter 2A Personal Retirement Savings Accounts (ss. 787A-787L)
In force
 787A. Interpretation and supplemental.
In force
 787B. Relevant earnings and net relevant earnings.
In force
 787C. PRSAs - method of granting relief for PRSA contributions.
In force
 787D. Claims to relief.
In force
 787E. Extent of relief.
In force
 787F. Transfers to PRSAs.
In force
 787G. Taxation of payments from a PRSA.
In force
 787H. Approved Retirement Fund option.
In force
 787I. Exemption of PRSA.
In force
 787J. Allowance to employer.
In force
 787K. Revenue approval of PRSA products.
In force
 787L. Transfers to and from PRSA.
Chapter 2B Overseas Pension Plans: Migrant Member Relief (ss. 787M-787N)
In force
 787M. Interpretation and general (Chapter 2B).
In force
 787N. Qualifying overseas pension plans: relief for contributions.
Chapter 2C Limit on Tax-Relieved Pension Funds (ss. 787O-787U)
In force
 787O. Interpretation and general (Chapter 2C).
In force
 787P. Maximum tax-relieved pension fund.
In force
 787Q. Chargeable excess.
In force
 787R. Liability to tax and rate of tax on chargeable excess.
In force
 787RA. Credit for tax paid on an excess lump sum.
In force
 787S. Payment of tax due on chargeable excess.
In force
 787T. Discharge of administrator from tax.
In force
 787TA. Encashment option.
In force
 787TB. Penalties.
In force
 787U. Regulations (Chapter 2C).
Chapter 2D Pan-European Pension Product (ss. 787V-787AD)
In force
 787V. Interpretation.
In force
 787W. Relevant earnings and net relevant earnings.
In force
 787X. PEPPs - Method of granting relief for PEPP contributions.
In force
 787Y. Claims to relief.
In force
 787Z. PEPP - Extent of relief.
In force
 787AA. Taxation of payments from a PEPP.
In force
 787AB. Approved Retirement Fund option.
In force
 787AC. Exemption of PEPP.
In force
 787AD. Allowance to employer.
Chapter 3 Purchased life annuities (ss. 788-789)
In force
 788. Capital element in certain purchased annuities.
In force
 789. Supplementary provisions (Chapter 3).
Chapter 4 Miscellaneous (s. 790-790F)
In force
 790. Liability of certain pensions, etc. to tax.
In force
 790A. Limit on earnings.
In force
 790AA. Taxation of lump sums in excess of the tax free amount.
In force
 790B. Exemption of cross-border scheme.
In force
 790C. Relief for deduction under Financial Emergency Measures in the Public Interest Act 2009.
In force
 790CA. Relief for additional superannuation contribution under Public Service Pay and Pensions Act 2017
In force
 790D. Imputed distribution from certain funds.
In force
 790E. Taxation of certain investment returns to relevant pension arrangements.
In force
 790F. Exemption from income tax of rental income subject to registration with Residential Tenancies Board.
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