Social Welfare Consolidation Act 2005 section 38

Return of contributions-payments to personal pensions

Section 38, which previously dealt with the return of PRSI contributions in connection with payments to personal pensions, has been repealed.

  • Section 38 originally provided for the return of social insurance contributions related to personal pension payments
  • The section was repealed by the Social Welfare Act 2010, section 12(c)
  • No further entitlements arise under this section following its repeal
  • Any matters previously governed by this section are no longer in effect

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