Chapter 1 – Occupational pension schemes (ss 770-781)

Contents

Section 770 – Interpretation and supplemental (Chapter 1) [TCA 1997 s 770] Section commentary
Section 771 – Meaning of "retirement benefits scheme" [TCA 1997 s 771] Section commentary
Section 772 – Conditions for approval of schemes and discretionary approval [TCA 1997 s 772] Section commentary
Section 772A – Approval of retirement benefits products [TCA 1997 s 772A] Section commentary
Section 773 – General Medical Services: scheme of superannuation [TCA 1997 s 773] Section commentary
Section 774 – Certain approved schemes: exemptions and reliefs [TCA 1997 s 774] Section commentary
Section 775 – Certain approved schemes: provisions supplementary to section 774(6) [TCA 1997 s 775] Section commentary
Section 776 – Certain statutory schemes: exemptions and reliefs [TCA 1997 s 776] Section commentary
Section 777 – Charge to income tax in respect of certain relevant benefits provided for employees [TCA 1997 s 777] Section commentary
Section 778 – Exceptions to charge to tax under section 777 [TCA 1997 s 778] Section commentary
Section 779 – Charge to income tax of pensions under Schedule E [TCA 1997 s 779] Section commentary
Section 779A – Transactions deemed to be pensions in payment [TCA 1997 s 779A] Section commentary
Section 780 – Charge to income tax on repayment of employees' contributions [TCA 1997 s 780] Section commentary
Section 781 – Charge to income tax: commutation of entire pension [TCA 1997 s 781] Section commentary
Section 782 – Charge to tax: repayments to employer [TCA 1997 s 782] Section commentary
Section 782A – Pre-retirement access to AVCs [TCA 1997 s 782A] Section commentary

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