Automatic Enrolment Retirement Savings System Act 2024 section 135

Time limit for instituting summary proceedings

Section 135 extends the time limit for bringing summary prosecutions for offences under the Act to three years from the date of the alleged offence.

• Summary proceedings for offences under the Act may be initiated up to three years from the date the offence was allegedly committed.
• This overrides the standard time limit for summary prosecutions set out in the Petty Sessions (Ireland) Act 1851.
• The extended timeframe recognises that pension and auto-enrolment offences may take longer to detect than typical summary offences.
• The three-year window runs from the date the offence is alleged to have been committed, not from the date of discovery.