Taxes Consolidation Act 1997 Schedule 2B paragraph 1

Interpretation

Schedule 2B, paragraph 1 defines the key terms used throughout the Schedule, which deals with information requirements for pension schemes.

• The Schedule applies to exempt approved employee pension schemes, retirement annuity contracts, and trust schemes for self-employed pensions.
• The "appropriate person" is the individual or body responsible for the pension scheme, varying by scheme type.
• For employee schemes, the appropriate person is the scheme administrator; for self-employed schemes, it is the annuity provider or the trustees.
• A person's "tax reference number" means their Revenue and Social Insurance (RSI) number as defined in section 885.