(1) In this Chapter, "retirement benefits scheme" means, subject to this section, a scheme for the provision of benefits consisting of or including relevant benefits, but does not include any scheme under the Social Welfare Consolidation Act 2005, providing such benefits.
(2) References in this Chapter to a scheme include references to a contract, deed, agreement, series of agreements or other arrangements providing for relevant benefits, notwithstanding that it relates or they relate only to -
(a) a small number of employees or to a single employee, or
(b) the payment of a pension starting immediately on the making of the arrangements.
(3) The Revenue Commissioners may if they think fit treat a retirement benefits scheme relating to employees of 2 or more different classes or descriptions as being for the purposes of this Chapter 2 or more separate retirement benefits schemes relating respectively to such one or more of those classes or descriptions of those employees as the Revenue C
…