Application for approval of a scheme
1. An application for the approval for the purposes of Chapter 1 of Part 30 (in this Schedule referred to as "Chapter 1") of any retirement benefits scheme shall be made in writing by the administrator of the scheme to the Revenue Commissioners in such form and manner as they may specify before the end of the first year of assessment for which approval is required, and shall be supported by -
(a) a copy of the instrument or other document constituting the scheme,
(b) a copy of the rules of the scheme and, except where the application is being made on the setting up of the scheme, a copy of the accounts of the scheme for the last year for which such accounts have been made up, and
(c) such other information and particulars (including copies of any actuarial report or advice given to the administrator or employer in connection with the setting up of the scheme) as the Revenue Commissioners may consider relevant.
Information about payments
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