Taxes Consolidation Act 1997 section 787U

Regulations

Section 787U empowers Revenue to make regulations governing the procedures and administration of the limits on tax-relieved pension funds under Chapter 2C.

• Revenue may make regulations prescribing the procedures for giving effect to Chapter 2C and for its general administration.
• Regulations may specify who is to be treated as the administrator of a public service pension scheme or a statutory (non-public service) pension scheme.
• All regulations made under this section must be laid before Dáil Éireann as soon as practicable after they are made.
• If Dáil Éireann passes an annulling resolution within the next 21 sitting days, the regulations are cancelled, but anything already done under them remains valid.