Chapter 2 – Retirement annuities (ss 783-787)

Contents

Section 783 – Interpretation and general (Chapter 2) [TCA 1997 s 783] Section commentary
Section 784 – Retirement annuities: relief for premiums [TCA 1997 s 784] Section commentary
Section 784A – Approved retirement fund [TCA 1997 s 784A] Section commentary
Section 784B – Conditions relating to an approved retirement fund [TCA 1997 s 784B] Section commentary
Section 784BA – Annual returns by qualifying fund managers [TCA 1997 s 784BA] Section commentary
Section 784C – Approved minimum retirement fund [TCA 1997 s 784C] Section commentary
Section 784D – Conditions relating to an approved minimum retirement fund [TCA 1997 s 784D] Section commentary
Section 784E – Returns, and payment of tax, by qualifying fund managers [TCA 1997 s 784E] Section commentary
Section 785 – Approval of contracts for dependants or for life assurance [TCA 1997 s 785] Section commentary
Section 786 – Approval of certain other contracts [TCA 1997 s 786] Section commentary
Section 787 – Nature and amount of relief for qualifying premiums [TCA 1997 s 787] Section commentary

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