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Pensions (Amendment) Act, 2002 (No. 18)Introductory TextActs Referred toPart 1 Preliminary and General (ss. 1-2)1. Short title, collective citation, construction and commencement.2. Definitions.Part 2 Personal Retirement Savings Accounts (ss. 3-4)3. Insertion of Part X in Principal Act.4. Amendment of Taxes Consolidation Act, 1997.Part 3 Financial Services and Pensions Ombudsman (s. 5)5. Insertion of Part XI in Principal Act.Part 4 Amendments of Existing Provisions of Principal Act (ss. 6-55)Chapter 1 Amendments to Part 1 of Principal Act (ss. 6-12)6. Amendment of section 2(1) of Principal Act.7. Amendment of section 3(1) of Principal Act.8. Further amendment of section 3 of Principal Act.9. Amendment of section 4 of Principal Act.10. Amendment of section 5(3) of Principal Act.11. Amendment of section 5B of Principal Act.12. Provision in relation to professional guidance issued by Society of Actuaries in Ireland.Chapter 2 Amendments to Part II of Principal Act (ss. 13-14)13. Amendment of section 10(1) of Principal Act.14. Amendment of section 18 of Principal Act.Chapter 3 Amendments to Part III of Principal Act (ss. 15-26)15. Amendment of Part III (title thereof) of Principal Act.16. Amendment of section 27(1) of Principal Act.17. Amendment of section 28 of Principal Act.18. Amendment of section 29 of Principal Act.19. Amendment of section 30 of Principal Act.20. Amendment of section 32 of Principal Act.21. Amendment of section 33 of Principal Act.22. Amendment of section 34 of Principal Act.23. Contributory retirement benefit for persons leaving schemes after 1 June 2002.24. Amendment of section 36 of Principal Act.25. Amendment of section 37 of Principal Act.26. Amendment of section 39 of Principal Act.Chapter 4 Amendments to Part IV of Principal Act (ss. 27-34)27. Amendment of section 41 of Principal Act.28. Amendment of section 42 of Principal Act.29. Amendment of section 43 of Principal Act.30. Amendment of section 44 of Principal Act.31. Amendment of section 45 of Principal Act.32. Amendment of section 46(1) of Principal Act.33. Amendment of section 48 of Principal Act.34. Amendment of section 49(4) of Principal Act.Chapter 5 Amendments to Part V of Principal Act (ss. 35-41)35. Amendment of Part V (title thereof) of Principal Act.36. Amendment of section 54 of Principal Act.37. Amendment of section 55 of Principal Act.38. Amendment of section 56 of Principal Act.39. Indexation of pensions under certain schemes to be considered by trustees.40. Amendment of section 57 of Principal Act.41. Obligation of employer to remit contributions under scheme.Chapter 6 Amendments to Part VI of Principal Act (ss. 42-44)44. Amendment of section 62 of Principal Act.43. Certain duties of trustees with respect to windings-up and bulk transfers and invalidity of certain acts.42. Amendment of section 59 of Principal Act.Chapter 7 Amendment to Part VII of Principal Act (s. 45)45. Amendment of section 80 of Principal Act.Chapter 8 Amendments to Part VIII of Principal Act (ss. 46-49)49. Amendment of section 85 of Principal Act.48. Amendment of section 84 of Principal Act.47. Amendment of section 83 of Principal Act.46. Amendment of section 82 of Principal Act.Chapter 9 Amendments to Schedules to Principal Act (ss. 50-55)51. Amendment of Second Schedule (title thereof) to Principal Act.50. Amendment of First Schedule to Principal Act.52. Amendment of Part A of Second Schedule to Principal Act.54. Insertion of Part C in Second Schedule to Principal Act.55. Amendment of Third Schedule to Principal Act.53. Amendment of Part B of Second Schedule to Principal Act.Part 5 Amendments of Miscellaneous Other Enactments and Saving (ss. 56-59)56. Amendment of Social Welfare (Consolidation) Act, 1993.57. Pension adjustment orders.58. Non-application of Ombudsman Act, 1980, in relation to matters cognisable under Part XI of Principal Act.59. Saving.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 June 2002 - onwards
Version 2 of 2

32. Amendment of section 46(1) of Principal Act.

Section 46(1) of the Principal Act is amended in paragraph (b) -

(a) by the substitution in subparagraph (ii) for "Chapter II of Part I of the Finance Act, 1972" of "Chapter 1 of Part 30 of the Taxes Consolidation Act, 1997";

(b) by the substitution for "(i), (ii) and (iii)" of "(i), (ii), (iii) and (iv)"; and

(c) by the substitution for "44(a) (iv)" of "44(a) (v)".

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