Taxes Consolidation Act 1997 section 848AG

Retention of declarations

Section 848AG requires administrators to retain certain documents in respect of each individual who participates in the SSIA-linked pension incentive.

• An administrator must retain the maturity statement relating to each individual's special savings incentive account (SSIA).
• The administrator must also retain the declaration made by the individual under section 848X.
• The period and form of retention are to be prescribed by the Revenue Commissioners by regulation.
• The obligation applies in respect of each individual to whom Part 30B applies.