Taxes Consolidation Act 1997 Schedule 23C paragraph 1

Information to be provided in respect of preretirement access to additional voluntary PRSA contributions

Paragraph 1 requires PRSA administrators to provide Revenue with quarterly statistical returns on pre-retirement transfers of additional voluntary PRSA contributions.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.